合同资产(Contract Assets)是指按照特定条件所获得的、可以抵偿债务或者换取货币的资产,而这种资产本身非资金、非应收账款。合同资产的特征是其权利及义务均受合同冻结,常见的合同资产有:优先股权、加权股权、投资型债券、子公司及关联公司的股权权益、及其他有形及无形资产、特许权等等。 2、合同资产的价值 合同资产通...
In particular, how to account for contract assets and contract liabilitiesWhat are contract assets and contract liabilities?IFRS 15 includes the following definitions: Contract asset An entity’s right to consideration in exchange for goods or services that the entity h...
When the new IFRS 15 introducedcontract assets, it caused a bit of confusion among accountants, although it is not completely a new concept. 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 pay...
Accounts receivable不是会使Assets增加嘛,但depreciation是-Assets吧,求老师解答,谢谢!添加评论 0 0 1 个答案 lynn_品职助教 · 2024年06月28日 嗨,爱思考的PZer你好: 这里题目写错了,是contra asset account,即资产的备抵账户,是用来抵减资产的账面价值的,属于BS上的科目。 教材没有一个单独的概念讲备抵账...
(a) an option to purchase a Designated Asset for the Designated Asset Value or (b) a right of reversion of all or a portion of the Borrower or a Restricted Subsidiary’s ownership in such Designated Assets, in each case as in effect on the date of this Agreement: (i) Contract Number...
Underlying assets include physical commodities or other financial instruments. Futures contracts detail the quantity of the underlying asset and are standardized to facilitatetrading on a futures exchange. Futures can be used for hedging or trade speculation. ...
News & Analysis as ofJanuary 18, 2025 Breach of Contract›Digital Assets + Follow Bar Exam Toolbox Podcast Episode 295: Listen and Learn -- Incidental, Reliance, and Restitution Damages (Contracts) Bar Exam Toolbox Podcast Episode 274: Listen and Learn -- UCC Expectation Damages (Contracts)...
The year delay allowed one-fourth of the borrowers in the at-risk B&L to pay off their loans, but nonborrowers lost share value. The net loss was roughly -0.67 percent of the value of all New Jersey B&L assets in the mid-1930s....
Smart Contract Audits (Ethereum, Hyperledger, EOS, Tezos) by a reputable company are an essential part of any smart contract development. While the rise of Web3 presents a unique opportunity to create smart contracts for digital assets or protocols. Smart Contract applications come with unique sec...
Balancer CoreAn attacker cannot steal assets from a public poolJan 2020 Balancer CoreAn attacker cannot generate free pool tokens with joinPoolJan 2020 Balancer CoreCalling joinPool-exitPool does not lead to free pool tokensJan 2020 Balancer CoreCalling exitswapExternAmountOut does not lead to free...