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| IAS 32 defines a financial liability as liability that is any of the following:
| | ISO currency code for the Malaysian Ringgit. |
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| '''1.''' A contractual obligation either to:
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| *Deliver cash or another financial asset to another entity; or
| | * [[ISO currency codes]] |
| *Exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavourable to the reporting entity.
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| '''2.''' 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]] | |
| * [[Financial asset]]
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| * [[Financial instrument]]
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| * [[Derivative]]
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| * [[IAS 32]]
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| * [[Liabilities]]
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| [[Category:Accounting_and_Reporting]]
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Revision as of 11:17, 13 March 2017
ISO currency code for the Malaysian Ringgit.
See also