Held for trading: Difference between revisions
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imported>Administrator (CSV import) |
imported>Doug Williamson m (Spacing 27/8/13) |
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(HFT). | |||
''Accounting - financial instruments''. | ''Accounting - financial instruments''. | ||
Assets or liabilities acquired or incurred for the purpose of generating a profit from short-term fluctuations in prices. | Assets or liabilities acquired or incurred for the purpose of generating a profit from short-term fluctuations in prices. | ||
Held for trading financial assets and fiancial liabilities are an example of ALFVs (financial assets or financial liabilities accounted for at fair value through profit or loss). | Held for trading financial assets and fiancial liabilities are an example of ALFVs (financial assets or financial liabilities accounted for at fair value through profit or loss). | ||
== See also == | == See also == | ||
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* [[Held-to-maturity]] | * [[Held-to-maturity]] | ||
* [[IAS 39]] | * [[IAS 39]] | ||
Revision as of 11:09, 27 August 2013
(HFT).
Accounting - financial instruments.
Assets or liabilities acquired or incurred for the purpose of generating a profit from short-term fluctuations in prices.
Held for trading financial assets and fiancial liabilities are an example of ALFVs (financial assets or financial liabilities accounted for at fair value through profit or loss).
