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- UID
- 223426
- 帖子
- 324
- 主题
- 4
- 注册时间
- 2011-7-11
- 最后登录
- 2014-8-7
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Moving out of held for trading is a big no no.
held for trading designated transactions need to be extremely rare and meet IAS 39 paragraph 50B and 50D. You also need to report the income statement impact if you do move the securities in your balance sheet with a note that this transaction is rare.
Moving between in GAAP is something that can be done.
Basically the only way you can move from fairvalue or held for trading is if you lose pricing on the instrument. |
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发表于 2011-7-11 19:55
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