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- 2011-5-25
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- 2012-9-12
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I believe what it says in the text is that something that would normally be treated as HTM or AFS can be designated at fair value, by the company's discression. In this case it is essentially treated in the same manner as held for trading.
However, with IFRS you cannot reclassify out of this style; GAAP seems to be more lenient. |
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发表于 2011-7-11 19:41
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