09-29-2004, 09:44 PM
Salam
Well i agree with the IAS wording that if the enterprise attempts to premature encashment, then there are two implications, one those investments shall no longer be considered as htmi and shall be classified as either availabale for sale or trading investments, secondly for the next two consecutive years none of the htm investments shall be classified as "htmi". no more implications as such.......
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Be careful! Words speak....
Well i agree with the IAS wording that if the enterprise attempts to premature encashment, then there are two implications, one those investments shall no longer be considered as htmi and shall be classified as either availabale for sale or trading investments, secondly for the next two consecutive years none of the htm investments shall be classified as "htmi". no more implications as such.......
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Be careful! Words speak....
