LR - Loans and receivables - Definition under Financial Instruments IAS 39

Friday, August 10, 2012

www.ChartAcc.com - LR - Loans and receivables is defined under Financial Instruments as follows:

  • Non-derivative financial assets
  • with fixed or determinable payments
  • that are not quoted in an active market.

for full Classification of Financial Instruments visit here.

for individual classifications visit below:


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