Definition - Financial Instruments under IAS 39
Friday, July 20, 2012
www.ChartAcc.com - A simplest definition of Financial Instrument
is as follows :
(continued from previous post)...
Financial Instrument is :
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(continued from previous post)...
Financial Instrument is :
- a ‘Contract’
- that gives rise to
- a ‘Financial Asset’ of one
entity and
- a ‘Financial Liability’ or ‘Equity Instrument’ of another entity.
for details visit next post.
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