Examlex
define the following Intelligence Function.
-Analysis.
Reclassification Date
The specific date on which financial assets are reclassified between different categories, affecting how they are measured and recognized.
Fair Value
The amount one would earn from disposing of an asset or spend in delegating a liability in a seamless trade among market actors on the appointed valuation day.
AASB 9
An Australian Accounting Standard Board regulation that outlines the requirements for the classification, measurement, and impairment of financial instruments.
Financial Liabilities
Obligations that require a company to pay money or deliver financial assets to another entity in the future.
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