Economic resource and Sell-side firm: Difference between pages

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1. ''Financial reporting - balance sheet - International Accounting Standards (IAS).''  
A 'sell-side' investment firm is one which offers services including:
* Brokering
* Dealing
* Providing derivative products and solutions
* Advisory services
* Investment research


For IAS reporting, an economic resource is defined as a right that has the potential to produce economic benefits.


Present economic resources controlled by a reporting entity as a result of past events are assets for financial reporting purposes.
Sell-side firms are contrasted with 'buy-side' firms, which are the corporate and other customers of the sell-side firms.


Examples include cash, trade receivables, inventory, tangible fixed assets and some intangible assets.


==See also==
*[[Building a Debt IR function]]
*[[Buy-side firm]]
*[[Derivative instrument]]
*[[Hedging]]


2.
[[Category:Financial_products_and_markets]]
 
More generally, anything that has the potential to produce economic benefits.
 
 
== See also ==
* [[Accruals accounting]]
* [[Assets]]
* [[Balance sheet]]
* [[Capital]]
* [[Equity]]
* [[Financial asset]]
* [[Financial liability]]
* [[Intangible assets]]
* [[Inventory]]
* [[Liabilities]]
* [[Liabilities and equity]]
* [[Net assets]]
* [[Reporting entity]]
* [[Tangible asset]]
* [[Trade receivables]]
 
[[Category:Accounting,_tax_and_regulation]]

Latest revision as of 09:07, 2 July 2022

A 'sell-side' investment firm is one which offers services including:

  • Brokering
  • Dealing
  • Providing derivative products and solutions
  • Advisory services
  • Investment research


Sell-side firms are contrasted with 'buy-side' firms, which are the corporate and other customers of the sell-side firms.


See also