|
- UID
- 223349
- 帖子
- 293
- 主题
- 57
- 注册时间
- 2011-7-11
- 最后登录
- 2016-4-18
|
Reclassification of Financial Assets under GAAP and IFRS
HTM = Held-to-Maturity
HFT = Held-for-Trading
AFS = Available-for-Sale
My notes says for under GAAP, it's okay to go in/out between HFT and AFS, but not to HTM at all.
Is this correct? And is the rule the same under IFRS? |
|
发表于 2011-7-13 16:20
|