持有至到期投资(Held-to-maturity investment) 持有至到期投资，指企业有明确意图并有能力持有至到期， 到期日固定、回收金额固定或可确定的非衍生金融资产。 以下非衍生金融资产不应划分为持有至到期投资： （一）初始确认时划分为交易性非衍生金融资产； （二）初始确认时被指定为可供出售非衍生金融资产...
网络持有至到期投资;持有至到期日投资;持有至到期资产 网络释义 1. 持有至到期投资 持有至到期投资(held-to-maturity investment)持有至到期投资,指企业有明确意图并有能力持有至到期,到期日固定、回收金额 … www.55188.com|基于108个网页 2. 持有至到期日投资 ...
to the original investment guidelines provide for the long-term bond investments, and accounts of specific re-processing of the provisions of this article with examples to explain the corresponding held-to-maturity investments accounting.First, the definition of held-to-maturity investments and 1 ...
A held-to-maturity investment is an investment in debt securities where the investing company has a positive intent and ability to hold them till maturity. The held-to-maturity classification is allowed only under US GAAP. A similar investment would most likely be classified as a financial asset...
持有至到期投资减值准备(rovision for diminulation in value-investments；Reserve for Held-To-Maturity Investment Impairment) 持有至到期投资 是指公司准备持有至到期以取得利息收益的 国债 、 企 业债券 以及其他理财工具投资。
Definition:Held to maturity securities are investments that management intend to keep for the life of the investment and not sell before they mature or expire. What Does Held to Maturity Securities Mean? Contents[show] When a company buys stocks or debt securities as investments, there are severa...
持有至到期投资的英文表示是held-to-maturity investments。()A.正确B.错误的答案是什么.用刷刷题APP,拍照搜索答疑.刷刷题(shuashuati.com)是专业的大学职业搜题找答案,刷题练习的工具.一键将文档转化为在线题库手机刷题,以提高学习效率,是学习的生产力工具
Bonds and other debt vehicles—such as certificates of deposit (CDs)—are the most common form of held-to-maturity (HTM) investments. Held-to-maturity (HTM) securities provide investors with a consistent income stream; however, they are not ideal if an investor anticipates needing cash in the...
Definition of Held-to-Maturity Security in the Financial Dictionary - by Free online English dictionary and encyclopedia. What is Held-to-Maturity Security? Meaning of Held-to-Maturity Security as a finance term. What does Held-to-Maturity Security mean
Non-current assets to current assets are assets, other than the main including held-to-maturity investments, long-term receivables, long-term equity investments, and investment real estate, fixed assets, intangible assets under construction, and long-term project, to be assessed fees, such as fina...