Although IFRS 15 uses the terms ‘contract asset’ and ‘contract liability’, these might also be referred to using different terminology such as ‘accrued income’ and ‘deferred income’ respectively. Whatever terminology is used, entities must make sure that they...
When to account for a contract asset and when for a trade receivable? Analogically, when to account for a contract liability and when for a trade payable? Here’s the question from my reader: “What is the difference between contract asset and an account receivable? I know that contract as...
5、Financial instrument A contractual right to receive cash or another financial asset from another entity, or to exchange financial instruments with another entity under conditions that are potentially favourable to the entity. 金融工具是一种收到现金或其他金融资产,或满足条件下交换金融资产以获利的合同...
aThanks and confirm this extra400RMB 感谢和证实这extra400RMB[translate] aher pound liability in the forward contract matches her pound asset position,so she has hedged her exposure to exchange rate risk. 她的磅责任在期货契约匹配她的磅财产位置,因此她修筑树篱她的对交换率风险的暴露。[translate]...
Asset-Based Finance Asset-based financing Asset-Conversion Loan Asset-coverage test asset-growth maximization Asset-Liability Committee Asset-Liability Gap Assets Assets and Valuation Assets Requirement Assets requirements Assets Under Management Assets-in-place asset-stripper asset-value theory assign Assignabl...
A contract liability is often referred to asA.a contra-contract asset.B.a performance obligation.C.unearned revenue.D.Both b) and c) are correct.的答案是什么.用刷刷题APP,拍照搜索答疑.刷刷题(shuashuati.com)是专业的大学职业搜题找答案,刷题练习的工具.一键将
Noun1.performance bond- a bond given to protect the recipient against loss in case the terms of a contract are not filled; a surety company assumes liability for nonperformance surety bond bond certificate,bond- a certificate of debt (usually interest-bearing or discounted) that is issued by ...
Asset Protection Performance Bond Barra Risk Factor Analysis Definition Above Ground Risk (MiningIndustry) Bumbershoot Policy (Maritime) Abandonment Clause (Boator Vessel) Bobtail Liability Insurance (Trucking Industry) Anti-Indemnity Statute (Construction)...
A contract for differences (CFD) is an agreement between a buyer and a seller that stipulates that the buyer must pay the seller the difference between the current value of an asset and its value at contract time. A CFD is a type of derivatives trade. CFDs allow traders and investors ...
It is your legal right to insure any type of property orany event that may cause financial lossor create legalliabilityfor you. This is calledinsurable interest. Suppose you are living in your uncle's house, and you apply forhomeowners insurancebecause you believe that you may inherit the hou...