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 financial instrument that confers on the holder the right, without an obligation, to return (put back) the instrument to...
A financial instrument that confers on the holder the right, without an obligation, to return (put back) the instrument to...
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...
It stands for fair value through other comprehensive income; the gains/ losses resulting from assets measured at fair value due...
It stands for fair value through other comprehensive income; the gains/ losses resulting from assets measured at fair value due...
The gains/ losses resulting from assets measured at fair value due to changes in fair value-measured amounts. These changes are...