HTM - Held to maturity - Definition under Financial Instruments IAS 39
Thursday, August 9, 2012
www.ChartAcc.com - HTM - Held to maturity is defined under Financial Instruments as follows:
for full Classification of Financial Instruments visit here.
for individual classifications visit below:
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- Non-derivative financial assets
- with fixed or determinable payments and maturity date
- that the company intends and is able to hold till maturity.
for full Classification of Financial Instruments visit here.
for individual classifications visit below:
- HTM - Held to maturity
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