Financial instrument, primary financial instrument

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.

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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
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