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

A change in intent and ability to continue with a specific classification to maturity. More specifically, tainting occurs if an...

An accounting rule that defines a situation (tainting) in which classification of an investment as held-to-maturity (HTM) is prohibited if...

A portfolio of financial assets (a debt security portfolio) that gets tainted by a change in an entity's intention and...

A designation of a financial asset that is classified as available for sale on initial recognition. This entails that such...

It stands for available for sale; a designation of a financial asset that is classified as available for sale on...