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Classification
Classification of Financial Assets
The Entity’s Management Model for Financial Assets
Contractual Cash Flows That are Solely Payments of Principal and Interest on the Principal Amount Outstanding
Designation Eliminates or Significantly Reduces an Accounting Mismatch
A Group of Financial Liabilities or Financial Assets and Financial Liabilities is Managed and its Performance is Evaluated on a Fair Value Basis
Instruments Containing Embedded Derivatives
Reassessment of Embedded Derivatives
Reclassification of Financial Assets
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