Financial asset and Merger: Difference between pages

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A financial asset is an asset whose value is dependent on the obligation of another person or entity.
The combination of one business with another to form a single business.
 
 
IAS 32 defines a financial asset as an asset that is <u>any of</u> the following:
 
:1. Cash; <u>or</u>
 
:2. An equity instrument of another entity; <u>or</u>
 
:3. A contractual right to:
:*Receive cash or another financial asset from another entity; <u>or</u>
:*Exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the reporting entity; <u>or</u>
 
:4. A contract that will or may be settled in the reporting entity's own equity instruments and is <u>either</u>:
:*A non-derivative for which the entity is or may be obliged to receive a variable number of the entity's own equity instruments; <u>or</u>
:*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 entity's own equity instruments.


== See also ==
* [[Acquisition]]
* [[Acquisition accounting]]
* [[Competition Commission]]
* [[Merger accounting]]
* [[Organic]]
* [[Scheme of arrangement]]


== See also ==
* [[Amortised cost]]
* [[Assets]]
* [[Entity]]
* [[Equity instrument]]
* [[Financial instrument]]
* [[Financial liability]]
* [[IAS 32]]
* [[Reporting entity]]

Revision as of 14:20, 23 October 2012

The combination of one business with another to form a single business.

See also