FAR18 Investments - No Significant Influence

Compare and contract how U.S. GAAP and IFRS, deals with transfers between investment classifications.

When may debt instruments be reclassified from HTM securities, for U.S. GAAP and IFRS.

Compare and contrast investment gains and losses, booked to OCI under U.S. GAAP and IFRS.

U.S. GAAP uses positive ability and intent, to classify securities as HTM. Provide the factors used by IFRS.