Derecognition: Difference between revisions
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imported>Doug Williamson (Create the page. Source: PwC Inform UK: https://inform.pwc.com/inform2/show?action=informContent&id=0902113203146632) |
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''Financial reporting''. | ''Financial reporting''. | ||
Derecognition means ceasing to recognise a financial asset or financial liability in an entity's statement of financial position. | Derecognition means ceasing to recognise a financial asset or financial liability in an entity's balance sheet (statement of financial position). | ||
== See also == | == See also == | ||
*[[Balance sheet]] | |||
*[[ | *[[Financial asset]] | ||
*[[ | *[[Financial liability]] | ||
*[[ | *[[Financial reporting]] | ||
* [[IFRS 9]] | |||
*[[Income statement]] | *[[Income statement]] | ||
*[[Notes]] | *[[Notes]] | ||
*[[Recognition]] | |||
*[[Reporting entity]] | |||
*[[Statement of cash flows]] | *[[Statement of cash flows]] | ||
*[[Statement of changes in equity]] | *[[Statement of changes in equity]] | ||
*[[Statement of financial position]] | |||
[[Category:Accounting,_tax_and_regulation]] | |||
[[Category:The_business_context]] | |||
Latest revision as of 19:01, 29 January 2022
Financial reporting.
Derecognition means ceasing to recognise a financial asset or financial liability in an entity's balance sheet (statement of financial position).
