Held for trading: Difference between revisions
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imported>Doug Williamson (Update.) |
imported>Doug Williamson (Classify page.) |
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''Accounting - financial instruments'' | ''Accounting - financial instruments''. | ||
(HFT). | (HFT). | ||
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Held for trading financial assets and | Held for trading financial assets and financial liabilities are an example of ALFVs (financial assets or financial liabilities accounted for at fair value through profit or loss). | ||
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* [[ALFV]] | * [[ALFV]] | ||
* [[Held-to-maturity]] | * [[Held-to-maturity]] | ||
* [[ | * [[IFRS 9]] | ||
[[Category:Accounting,_tax_and_regulation]] | |||
Latest revision as of 19:08, 29 January 2022
Accounting - financial instruments.
(HFT).
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 financial liabilities are an example of ALFVs (financial assets or financial liabilities accounted for at fair value through profit or loss).
