Held for trading: Difference between revisions

From ACT Wiki
Jump to navigationJump to search
imported>Administrator
(CSV import)
 
imported>Doug Williamson
(Classify page.)
 
(2 intermediate revisions by the same user not shown)
Line 1: Line 1:
''Accounting - financial instruments''.
''Accounting - financial instruments''.
(HFT).
(HFT).
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 financial liabilities are an example of ALFVs (financial assets or financial liabilities accounted for at fair value through profit or loss).
 


== See also ==
== See also ==
* [[ALFV]]
* [[ALFV]]
* [[Held-to-maturity]]
* [[Held-to-maturity]]
* [[IAS 39]]
* [[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).


See also