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Hold To Collect Model

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

Hold To Collect Business Model

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

Asset Specificity

A characterization of an asset or set of assets that are used to serve a narrow purpose. Asset specificity applies...

Traditional Asset Class

A certain group of assets that represent the basic and well established form of assets/ investments/ holdings. Such assets have...

Alternative Asset Class

An asset class that consists of assets not classified within traditional or classic asset classes. This includes assets such as,...

Customer-Related Intangible Asset

A type of intangible asset that takes many forms including customer contracts and related customer relationships, noncontractual customer relationships, customer...

Contract-Based Intangible Asset

A type of intangible asset that constitutes the value of rights arising from contractual arrangements to which the holding entity...

Marketing-Related Intangible Asset

A type of intangible asset that is primarily assigned for marketing purposes and promotion of products or services offered by...

Intangible Alternative Asset

A subcategory of alternative assets, which constitutes an asset class consisting of assets not classified within traditional or classic asset...

Tangible Alternative Asset

A subcategory of alternative assets, which constitutes an asset class consisting of assets not classified within traditional or classic asset...