The objective of this article is to describe the accounting policies and the principles for recognising, measuring and disclosing information about financial assets, especially financial asset held for trading, held-to-maturity investment and available-for-sale in financial statements of business enterprises.
Other ID | JA93DF66SR |
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Journal Section | Articles |
Authors | |
Publication Date | December 1, 2001 |
Published in Issue | Year 2001 Volume: 3 Issue: 3 |