It stands for hold to collect; a business model that an entity applies with the objective to hold a financial...

It stands for hold to collect and sell; a business model with an objective to contractual cash flows from financial...

It stands for held for sale; a category or designation of assets that an entity currently holds on its balance...

A category or designation of assets that an entity currently holds on its balance sheet but plans to sell in...

A component of an entity or a group that either has been disposed of or is classified as held for...

A business model with an objective to contractual cash flows from financial assets and sell these assets any time during...

A business model with an objective to contractual cash flows from financial assets and sell these assets any time during...

An accounting concept that relates to the sale of assets by outright title transfer. It denotes a sale where the...

A business model that an entity applies with the objective to hold a financial asset for the purpose of collecting...

A business model that an entity applies with the objective to hold a financial asset for the purpose of collecting...