Αποτελέσματα Αναζήτησης
5 Ιουν 2024 · An available-for-sale security (AFS) is a debt or equity security purchased with the intent of selling before it reaches maturity, or holding for a long period of time should it not have...
31 Ιουλ 2024 · Held-to-maturity (HTM) securities are purchased to be owned until maturity. Bonds and other debt vehicles—such as certificates of deposit (CDs)—are the most common form of held-to-maturity...
2 Δεκ 2020 · Available-for-sale financial assets (AFS) are any non-derivative financial assets designated on initial recognition as available for sale or any other instruments that are not classified as as (a) loans and receivables, (b) held-to-maturity investments or (c) financial assets at fair value through profit or loss. [IAS 39.9] AFS assets are ...
1 Οκτ 2006 · An investment in shares that has a quoted price and that is not held for trading should be classified as an available-for-sale financial asset unless the entity decides to classify it as at fair value through profit and loss.
Held to maturity securities are securities that companies purchase and intend to hold until they mature. They are unlike trading securities or available for sale securities, where companies don’t usually hold on to securities until they reach maturity.
The accounting treatment and related disclosures depend on whether the security is classified as held to maturity, available for sale, or trading.
Beneficial interests classified as held-to-maturity that are desecuritized in a transaction that is not accounted for as a sale if the financial assets received in or that continue to be held after the desecuritization are held to maturity.
