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

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...

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...

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

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

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

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

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