by R. Venkata Subramani | Dec 8, 2008 | 03 - Available for Sale
Journal Questions Available-for-sale, Trade Currency TWD Taiwan Opportunities Fund traded in Feng Tay Enterprises Co. Ltd., shares in the Taiwan stock exchange through KGI Securities Co., brokers, and the details are as follows: Trade Details Date ...
by R. Venkata Subramani | Dec 8, 2008 | 03 - Available for Sale
Objective Questions 1. AFS securities are debt or equity investments that will be held a. Till maturity. b. For a predefined period. c. Only till the current financial year. d. For an indefinite period of time. e. None of the above. 2. The unrealized gains/losses for...
by R. Venkata Subramani | Dec 8, 2008 | 03 - Available for Sale
Theory Questions 1. When would you classify an investment as available-for-sale? 2. What are the major differences between trading and available-for-sale securities? 3. What is other comprehensive income (OCI) and where is it presented in the final accounts? 4. How is...
by R. Venkata Subramani | Dec 8, 2008 | 03 - Available for Sale
According to the accounting standards, available-for-sale financial assets are those nonderivative financial assets that are designated as available for sale or are not classified as loans and receivables, held-to-maturity investments, or financial assets at fair...
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