inversions mantingudes fins al venciment

Terminologia comptable de les NIIF

• ca
  inversions mantingudes fins al venciment
• es
  inversiones mantenidas hasta el vencimiento
• en
  held-to-maturity investments
• norma IAS39
• Held-to-maturity investments are non-derivative financial assets with fixed or determinable payments and fixed maturity that an entity has the positive intention and ability to hold to maturity (see Appendix A paragraphs AG16–AG25) other than: (a) those that the entity upon initial recognition designates as at fair value through profit or loss; (b) those that the entity designates as available for sale; and (c) those that meet the definition of loans and receivables.