Financial liability - Revision history

imported>Doug Williamson: Add link.

2023-03-11T22:34:25Z

Add link.

← Older revision		Revision as of 22:34, 11 March 2023
Line 25:		Line 25:
	* [[Derivative instrument]]		* [[Derivative instrument]]
	* [[Equity instrument]]		* [[Equity instrument]]
			* [[Financial]]
	* [[Financial asset]]		* [[Financial asset]]
	* [[Financial instrument]]		* [[Financial instrument]]

imported>Doug Williamson: Reorder and update links..

2021-04-08T09:53:46Z

Reorder and update links..

← Older revision		Revision as of 09:53, 8 April 2021
Line 20:		Line 20:
	== See also ==		== See also ==
	* [[Amortised cost]]		* [[Amortised cost]]
			* [[Capital]]
			* [[Capital instrument]]
			* [[Capital market]]
			* [[Derivative instrument]]
	* [[Equity instrument]]		* [[Equity instrument]]
	* [[Financial asset]]		* [[Financial asset]]
	* [[Financial instrument]]		* [[Financial instrument]]
	* [[~~Derivative instrument~~]]		* [[Financial markets]]
	* [[IAS 32]]		* [[IAS 32]]
	* [[Liabilities]]		* [[Liabilities]]
			* [[Money market]]
			* [[Primary market]]
			* [[Secondary market]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]

imported>Doug Williamson: Add link.

2019-08-04T13:00:42Z

Add link.

← Older revision		Revision as of 13:00, 4 August 2019
Line 20:		Line 20:
	== See also ==		== See also ==
	* [[Amortised cost]]		* [[Amortised cost]]
			* [[Equity instrument]]
	* [[Financial asset]]		* [[Financial asset]]
	* [[Financial instrument]]		* [[Financial instrument]]

imported>Doug Williamson: Add heading.

2019-08-04T12:53:28Z

Add heading.

← Older revision		Revision as of 12:53, 4 August 2019
Line 1:		Line 1:
			''Financial reporting.''

	IAS 32 defines a financial liability as liability that is any of the following:		IAS 32 defines a financial liability as liability that is any of the following:

imported>Doug Williamson: Layout.

2016-05-13T12:25:35Z

Layout.

← Older revision		Revision as of 12:25, 13 May 2016
Line 2:		Line 2:


	~~'''~~1.~~'''~~ A contractual obligation either to:		1.

			A contractual obligation either to:
	*Deliver cash or another financial asset to another entity; or		*Deliver cash or another financial asset to another entity; or
	*Exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavourable to the reporting entity.		*Exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavourable to the reporting entity.


	~~'''~~2.~~'''~~ A contract that will or may be settled in the reporting entity's own equity instruments, and is either:		2.

			A contract that will or may be settled in the reporting entity's own equity instruments, and is either:
	*A non-derivative for which the entity is or may be obliged to deliver a variable number of the reporting entity's own equity instruments; or		*A non-derivative for which the entity is or may be obliged to deliver a variable number of the reporting entity's own equity instruments; or
	*A derivative that will or may be settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the reporting entity's own equity instruments.		*A derivative that will or may be settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the reporting entity's own equity instruments.

imported>Doug Williamson: Amend Derivative link to Derivative instrument.

2014-04-20T17:41:40Z

Amend Derivative link to Derivative instrument.

← Older revision		Revision as of 17:41, 20 April 2014
Line 16:		Line 16:
	* [[Financial asset]]		* [[Financial asset]]
	* [[Financial instrument]]		* [[Financial instrument]]
	* [[Derivative]]		* [[Derivative instrument]]
	* [[IAS 32]]		* [[IAS 32]]
	* [[Liabilities]]		* [[Liabilities]]

	[[Category:~~Accounting_and_Reporting~~]]		[[Category:Accounting,_tax_and_regulation]]

imported>Doug Williamson: Link with Derivative page and categorise the page.

2014-04-20T17:40:45Z

Link with Derivative page and categorise the page.

← Older revision		Revision as of 17:40, 20 April 2014
Line 16:		Line 16:
	* [[Financial asset]]		* [[Financial asset]]
	* [[Financial instrument]]		* [[Financial instrument]]
			* [[Derivative]]
	* [[IAS 32]]		* [[IAS 32]]
	* [[Liabilities]]		* [[Liabilities]]

			[[Category:Accounting_and_Reporting]]

imported>Doug Williamson: Amended sub-numbering to bullets. And spacing.

2013-08-26T16:05:55Z

Amended sub-numbering to bullets. And spacing.

← Older revision		Revision as of 16:05, 26 August 2013
Line 1:		Line 1:
	IAS 32 defines a financial liability as liability that is any of the following:		IAS 32 defines a financial liability as liability that is any of the following:

	~~1. A contractual obligation either to:~~
	~~1.1. Deliver cash or another financial asset to another entity; or~~
	~~1.2. Exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavourable to the reporting entity.~~

	2. A contract that will or may be settled in the reporting entity's own equity instruments, and is either:		'''1.''' A contractual obligation either to:
	~~2.1.~~ A non-derivative for which the entity is or may be obliged to deliver a variable number of the reporting entity's own equity instruments; or		*Deliver cash or another financial asset to another entity; or
	~~2.2.~~ A derivative that will or may be settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the reporting entity's own equity instruments.		*Exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavourable to the reporting entity.


			'''2.''' A contract that will or may be settled in the reporting entity's own equity instruments, and is either:
			*A non-derivative for which the entity is or may be obliged to deliver a variable number of the reporting entity's own equity instruments; or
			*A derivative that will or may be settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the reporting entity's own equity instruments.


	== See also ==		== See also ==
Line 15:		Line 18:
	* [[IAS 32]]		* [[IAS 32]]
	* [[Liabilities]]		* [[Liabilities]]

imported>Administrator: CSV import

2012-10-23T14:19:37Z

CSV import

New page

IAS 32 defines a financial liability as liability that is any of the following:

1. A contractual obligation either to:
1.1. Deliver cash or another financial asset to another entity; or
1.2. Exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavourable to the reporting entity.

2. A contract that will or may be settled in the reporting entity's own equity instruments, and is either:
2.1. A non-derivative for which the entity is or may be obliged to deliver a variable number of the reporting entity's own equity instruments; or
2.2. A derivative that will or may be settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the reporting entity's own equity instruments.

== See also ==
* [[Amortised cost]]
* [[Financial asset]]
* [[Financial instrument]]
* [[IAS 32]]
* [[Liabilities]]