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  • The Financial Encyclopedia
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HFT Securities

Financial securities that are held by an entity for the purpose of selling or repurchasing them in the short term...

    Held for Trading Securities

    Financial securities that are held by an entity for the purpose of selling or repurchasing them in the short term...

      Held-To-Maturity Securities

      A security that an entity purchases and holds until maturity (as opposed to available for sale securities or trading securities)....

        Historical Cost Approach

        An approach of accounting that reflects the actual and the reality of an event or transaction at the time it...

          HTM Debt Security

          A debt security that an entity purchases and holds until maturity (as opposed to available for sale securities or trading...

            Held-To-Maturity Debt Security

            A debt security that an entity purchases and holds until maturity (as opposed to available for sale securities or trading...

              Historical Exit Value

              A measure of value that represents the value obtained- in the past  (i.e., the price received in a past transaction)...

                HCA

                It stands for historical value accounting; a method of accounting that has historical cost (HC) as a measurement base for...

                  Historical Cost Accounting

                  A method of accounting that has historical cost (HC) as a measurement base for assets and liabilities. At initial recognition,...

                    Held for Use Asset

                    A category of an entity's assets that are held for the sole purpose of use, either in a direct way...