Answer:
Unrealized gains and losses treatment:
Available for sale - recorded in OCI
Held till maturity - not recognized in financial statements until maturity
Held for Trading - Fair value through profit and loss
Explanation:
There are three categories of financial instruments. Available for Sale AFS, Held for trading HFT and Held till maturity HTM. Financial instruments are classified in these categories and then treatments is according to their classification. IAS 39 and IFRS 9 have provided complete guidelines for the treatment of the financial securities.
The physical property that may be able to provide a
beneficiary for metal pots as a source of good cooking is its heat conductivity
of which allow this material to be conducted to heat and allows the food to be
cooked thoroughly making it good for cooking.
The implication of sharing confidential material information is about having to keep a certain thing private in a way that it should be remained secret and hidden unless it has been given consent by the person who holds the privacy to be told to another party. It is not release carelessly and should be handled with care as it should be kept by the person withholding the information.
More competitive the industry.
Answer:
The action of opportunity cost is that is the subjective measurement which could be determined only through the individual, who selects the action.
Explanation:
Opportunity cost is the cost or an expense or the value of the next best possible thing which the person or an individual gave up whenever make or take a decision.
In short, it is the loss of the gain that is potential from the other alternatives which are available when an individual or person selects the alternative.
Therefore, the action of the opportunity cost is the cost which is the subjective measure, that could be determined only through individual, who selects the action.
