Derivatives

What is a hybrid contract?
What is a hybrid contract? What is meant by a hybrid contract? A hybrid contact is one that includes a non-derivative host and an embedded portion. An embedded derivative is...
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What is an embedded derivative?
What is an embedded derivative? What is an embedded derivative? An embedded derivative causes some or all of the cash flows that otherwise would be required by the contract to...
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Reclassification of a financial asset
Reclassification of a financial asset When should a financial asset be reclassified? When, and only when, an entity changes its business model for managing financial assets it shall reclassify all...
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