With respect to tainting of financial assets held to maturity (on classification as such), it is a prohibition on classification...
It stands for statement of financial position; previously known as balance sheet, it is a detailed projection of the assets,...
A measure of carrying amount that reflects the amount at which an asset (or broadly, an item) is currently recognized...
A financial security (equity security, debt security, hybrid security) that is acquired for the purpose of selling it before its...
A financial security (equity security, debt security, hybrid security) that is acquired for the purpose of selling it before its...
An instrument whose value or performance changes in reaction to non-financial risks, broadly certain non-financial variables. Simply speaking, it denotes...
An item on an entity's financial statements and books of accounts that is commonly reported and typically constitute the hinges/...
An item whose value or performance changes in reaction to non-financial risks or developments that are not specific to a...
An item whose value or performance changes in reaction to non-financial risks or developments that are specific to a party...
An item whose value or performance changes in reaction to non-financial risks or developments. Non-financial variables can either be those...