The change in the classification of a financial asset due to a change in an entity's business model (BM) or...
The first day in the reporting period in which a new or changed business model (BM) is applied by an...
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...