Held-to-maturity: Difference between revisions

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imported>Doug Williamson
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(HTM).
''Accounting - financial instruments''.
''Accounting - financial instruments''.
(HTM).
 
Financial assets with fixed or determinable payments and fixed maturity that the entity has the positive intent and ability to hold to maturity.
Financial assets with fixed or determinable payments and fixed maturity that the entity has the positive intent and ability to hold to maturity.


== See also ==
== See also ==
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* [[Held for trading]]
* [[Held for trading]]
* [[IAS 39]]
* [[IAS 39]]

Revision as of 11:10, 27 August 2013

(HTM).

Accounting - financial instruments.

Financial assets with fixed or determinable payments and fixed maturity that the entity has the positive intent and ability to hold to maturity.


See also