Defined by IAS as – trade receivables and payables (underlying transactions; bread-and-butter lines) and – financial receivables and financial liabilities. IAS 39 classifies primary financial instruments on the assets side into three categories: held for trading, held to maturity, and available for sale. – See Financial instruments, classification.
Attention: The financial encyclopedia is protected by copyright and may only be used for private purposes without express consent!
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/