A security that an entity purchases and holds until maturity (as opposed to available for sale securities or trading securities)....
With respect to tainting of financial assets held to maturity (on classification as such), it is a prohibition on classification...
It stands for statement of financial position; previously known as balance sheet, it is a detailed projection of the assets,...
A measure of carrying amount that reflects the amount at which an asset (or broadly, an item) is currently recognized...
A financial security (equity security, debt security, hybrid security) that is acquired for the purpose of selling it before its...
A financial security (equity security, debt security, hybrid security) that is acquired for the purpose of selling it before its...
An instrument whose value or performance changes in reaction to non-financial risks, broadly certain non-financial variables. Simply speaking, it denotes...
An item on an entity's financial statements and books of accounts that is commonly reported and typically constitute the hinges/...
An item whose value or performance changes in reaction to non-financial risks or developments that are not specific to a...
An item whose value or performance changes in reaction to non-financial risks or developments that are specific to a party...