A period of time during which an entity is not allowed to classify any financial assets as held to maturity...

A financial instrument that confers on the holder the right, without an obligation, to return (put back) the instrument to...

A financial instrument that confers on the holder the right, without an obligation, to return (put back) the instrument to...

A financial liability that is combined with other financial arrangements such as embedded derivatives. The hybrid instrument has its own...

The transaction costs associated with financial instruments are those incremental costs that directly relate or can be attributable to the...

It stands for effective interest method; an method/ technique whereby the amortized cost of a financial asset or a financial...

An method/ technique whereby the amortized cost of a financial asset or a financial liability is calculated to the effect...

An accounting method whereby changes (gains/ losses) in an investment's fair value (FV) are reflected in an entity's net income...

It stands for fair value through net income; in other words, changes (gains/ losses) in an investment's fair value (FV)...

It stands for fair value through net income; in other words, changes (gains/ losses) in an investment's fair value (FV)...