在 2017, 大概 37%’s asset 和 liabilities 是属于这些VIE的。所以,作为投资者,在算ROA和各种leverage的ratio的时候,其实应该去除这一部分。 Facilities or asset-backed securities to investors in securitization transactions. The debt issued by these VIEs is backed by finance receivables and leasing related...
IAS 39针对三种对冲关系,分别为:fair value hedges, cash flow hedges,and hedges of a net investment in a foreign entity。 1)Fair value hedges 定义:A fair value hedge is a hedge of theexposure to changes in the fair value of arecognised asset, liability or an unrecognised firm commitment to ...
financialliabilitiesiasassetsinstrumentequity IAS32and37FinancialassetsandfinancialliabilitiesPreparedbySalmanSaeedForOpentuitionStudyGroupSessionDecember2010SyllabusGuideA)Explaintheneedforanaccountingstandardonfinancialinstruments.B)Definefinancialinstrumentsintermsoffinancialassetsandfinancialliabilities.C)Indicateforthefollowing...
If the financial assets and financial liabilities, there is a lively market in the active market quote determine its fair value. 翻译结果5复制译文编辑译文朗读译文返回顶部 If financial property or financial debt existence active market, then uses in the active market the quoted price to determine ...
Financial liabilities can be classified as: Short-Term Financial Liabilities:such as creditors, outstanding expenses, and short-term tax liabilities, are termed as those that require an outflow of assets within one year. Long-Term Financial Liabilities:It results in an outflow of cash or asset,...
1) Financial asset: 可以是 cash,或 equity instrument of another entity; 或 contractual right 2) Financial liability: 可以是 contractual obligation 举例:Trade payables; debenture loans(payable); mandatorily redeemable preference shares; forward contracts standing at a loss 预计亏损的远期合同 (Dr P&L...
Define Financial Asset. Financial Asset synonyms, Financial Asset pronunciation, Financial Asset translation, English dictionary definition of Financial Asset. n. 1. A useful or valuable quality, person, or thing; an advantage or resource: proved herself
要想更好的学好ACCA考试的内容,学员需要学习的课程有很多,Financial instruments是ACCA考试的其中一个知识点。要想更好的掌握Financial instruments的内容,学员必须了解其定义及包含的内容。 定义:Any contract that gives rise to both a financial asset of one entity and a financial liability or quity instrument ...
Dual aspect双面性: 每一个交易都会影响两个账户 (asset, equity or liabilities) Money measurement 货币核算原则:所有账户都用货币计算 Consistency 一致性:数据在各年都可以相互比较,也就是说会计policies不会发生较大的改变 Accruals权责发生制:开销一旦发生,都要记录,不管是否给钱 ...
A financial asset is aliquid assetthat gets its value from a contractual right or ownership claim. Cash, stocks, bonds, mutual funds, and bank deposits are all are examples of financial assets. Unlike land, property, commodities, or other tangible physical assets, financial assets do not necess...