Financial Instruments F33-18b
If it is not practicable to estimate fair value, what must be disclosed?
Financial Instruments F33-17b
What must be disclosed for all financial instruments, whether recognized or not recognized on the balance sheet?
Financial Instruments F33-16b
Under IFRS, the classification of an item that is a financial asset is based on the business model. What is classification based on under U.S. GAAP?