Examlex
Formatting marks,such as the end-of-cell mark,do not print on a hard copy.
IFRS
IFRS stands for International Financial Reporting Standards, which are a set of accounting standards developed by the International Accounting Standards Board (IASB) aiming at making global financial statements more comparable, transparent, and reliable.
Marketable Securities
Marketable securities are liquid financial instruments that can be quickly converted into cash at their current market prices.
Trading Securities
Financial assets that a firm holds for the purpose of selling them in the short term to profit from price changes.
Amortized Cost
The amount at which a financial asset or financial liability is measured at initial recognition minus principal repayments, plus or minus the cumulative amortization.
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