Long-lived assets that will be disposed of other than by sale, such as in a spin-off or exchange are classified asheld for use until disposal and continue to be depreciated until that time CFA suicasuicaoishii
GIPS 8個Input data
Calculation methodology
Composite construction
Disclosures
Presentation and reporting
Real estate
Private equity
Wrap fee/ Separately Managed Account (SMA) Portfolios CFA suicasuicaoishii