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.
Answer:
I don't know what is meaning
Explanation:
sry
Often, controllers oversee the accounting, audit, and budget departments. Treasurers and finance officers direct their organization's budgets to meet its financial goals. They oversee the investment of funds. They carry out strategies to raise capital (such as issuing stocks or bonds) to support the firm's expansion.
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