Measurement bases
Different types of assets and liabilities
Current assets
Non-current assets
Asset Category | Treatment |
Held-for-trading (HFT) | · Measured at fair value
· Unrealized gains shown on Income Statement |
Available-for-sale (AFS) | · Measured at fair value
· Unrealized gains/losses shown in Other Comprehensive Income (OCI) |
Held-to-maturity (HTM) | · Measured at cost or amortized cost
· Unrealized gains not recorded anywhere |
Current liabilities:
Non-current liabilities: