Examlex
In object-oriented programming, the object encapsulates both the data and the functions that operate on the data.
Business Model Test
The asset is held within a business model whose objective is to hold assets in order to collect contractual cash flows.
Cash Flows Characteristics Test
The contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest.
Financial Asset
An intangible asset deriving value due to a contractual claim, such as cash, stock, bonds, and bank deposits.
Objective Evidence
Objective evidence refers to information, facts, or data that can be quantifiably measured or verified, uninfluenced by feelings, interpretations, or bias.
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