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...
A category of financial assets that meets specific criteria for an available for sale (AFS) designation and classifications. These criteria...
A category of financial assets that meets specific criteria for an available for sale (AFS) designation and classifications. These criteria...
A change in intent and ability to continue with a specific classification to maturity. More specifically, tainting occurs if an...
A reserve that consists of the cumulative fair value gains or losses on available for sale assets (AFS), and is...
It stands for available for sale reserve; a reserve that consists of the cumulative fair value gains or losses on...
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...