A security that has the features of debt and equity securities or combines such securities together. A typical hybrid security...
It stands for held-to-maturity financial asset; a financial asset, other than loans and accounts receivable (A/Rs), with a fixed maturity...
It stands for held-to-maturity financial assets; a financial asset, other than loans and accounts receivable (A/Rs), with a fixed maturity...
A financial asset, other than loans and accounts receivable (A/Rs), with a fixed maturity and determined or determinable payments, that...
An accounting method that uses a combination of accounting methods for recognition and measurement of income items. Principally, the hybrid...
It stands for historical cost; the original cost (acquisition price and other necessary costs) of an asset (and broadly any...
The original cost (acquisition price and other necessary costs) of an asset (and broadly any element on an entity's financials)...
The information that is provided in an entity's financial statements and interim financial reports in such a way that this...
It stands for held-to-maturity investment; an investment in debt securities whose holder intends and has the ability to hold till...
An investment in debt securities whose holder intends and has the ability to hold till maturity. In practice, such investments...