what does "quoted investment" in financial accounting mean?

问题描述:

what does "quoted investment" in financial accounting mean? (in the balance sheet)
it appears in the current assets, but I donnot know the exact meaning. need help!
appreciate if you could answer my question!
1个回答 分类:英语 2014-09-17

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A financial instrument is regarded as quoted in an active market if quoted prices are readily and regularly available from an exchange,dealer,broker,industry
group,pricing service or regulatory agency,and those prices represent actual and
regularly occurring market transactions on an arm’s length basis.
--IAS 39 s.AG71
A financial instrument is any contract that gives rise to a financial asset of one
entity and a financial liability or equity instrument of another entity.
--IAS 32 s.11
 
 
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