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/