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| ''Financial reporting.''
| | == Summary == |
| | | Importing files from local file repository |
| IAS 32 defines a financial liability as liability that is any of the following:
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| 1.
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| A contractual obligation either to:
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| *Deliver cash or another financial asset to another entity; or
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| *Exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavourable to the reporting entity.
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| 2.
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| A contract that will or may be settled in the reporting entity's own equity instruments, and is either:
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| *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
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| *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.
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| == See also == | |
| * [[Amortised cost]]
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| * [[Equity instrument]]
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| * [[Financial asset]]
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| * [[Financial instrument]]
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| * [[Derivative instrument]]
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| * [[IAS 32]]
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| * [[Liabilities]]
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| [[Category:Accounting,_tax_and_regulation]]
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Latest revision as of 09:29, 27 July 2023
Summary
Importing files from local file repository
