Financial instruments, classification (classification of financial instruments)

Companies are currently (end of 2011) still required to allocate their financial instruments to one of the following classes when applying international accounting standards in accordance with IAS 39: – available for sale, – financial asset at fair value (held for trading or designated at fair value through profit or loss), – held to maturity, and – receivables. – See Financial instrument, primary, Information sheets for financial instruments, Securities holdings. – Cf. BaFin Annual Report 2009, p. 53 (reclassification of financial instruments).

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University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.
Professor Dr. Eckehard Krah, Dipl.rer.pol.
E-mail address: info@ekrah.com
https://de.wikipedia.org/wiki/Gerhard_Ernst_Merk
https://www.jung-stilling-gesellschaft.de/merk/
https://www.gerhardmerk.de/