Within the discussion regarding IFRS 9 "Financial Instruments" the available for sale category of financial assets is eliminated. But insurance companies argued in comments to the ED/2010/8 "Insurance Contracts" to have an available for sale financial assets category or something similar to be able...
）首先要说明Available for sale翻译过来就是可供出售的金融资产。金融资产分为四类，Financial assets he...
Even with the best credit strategy and the strictest lending policies, not all loans will pay in full. Unfortunately, that is the case for many financial assets, including investments like debt securities and trade receivables, too. ASC 326,Financial Instruments – Credit Lossesprovides t...
. . . Dividend income from financial assets at fair value through other comprehensive income . . . . . . . . . . . . . . . . . . . . . . . . Fair value gain on investment properties. . . Fair value gain on financial asset at fair...