financial assetSummary This chapter describes the IAS 32 financial instruments. The issuer of a financial instrument has to classify the instrument or its component parts on initial recognition as a financial liability, a financial asset, or an equity instrument. Problems may occur in differentiating ...
欢迎收听电子音频内容《IAS 32 financial instrument:presentation》,你可以在线听书也可以下载喜马拉雅APP播放,想收听更多更优质的有声读物小说故事音乐作品,就来喜马拉雅!
Standard IAS 32 definescompound financial instrumentas anon-derivativefinancial instrument that, from the issuer’s perspective, containsboth liability and an equity component. It means that the issuer of such an instrument cannot simply show it purely as a liability or purely as an equity, because...
IAS 32 defines financial instrument, financial asset, financial liability, equity instrument and fair value, and provides guidance on applying those definitions. 1684 ? IASCF IAS 33 Measurement Basic earnings per share 9 An entity shall calculate basic earnings per share amounts for profit or loss...
etc. Introduction This standard defines the presentation and disclosure required for financial instruments. Financial Instruments can present problems to accountants because it can be difficult to establish whether the instrument is equity or debt. The standard attempts to provide a basis to determine the...
The fair value option The standard defines fair value as the amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arm's length transaction (IAS 39.9). The use of fair values as required by IAS 39 causes big volatility in both ...
THE IASB FRAMEWORK The Framework: Defines the objective of financial statements; Identifies the qualitative characteristics that make information in financial statements useful; and Defines the basic elements of financial statements and the concepts for recognizing and measuring them in financial statements....
Standard IAS 28 definessignificant influenceas thepower to participatein the financial and operating policy decisions of the investee, but is NOT a control or joint control of those policies. Sometimes, it can be quite difficult to determine whether we deal with control or significant influence –...
concordance International Accounting Standard 33 Earnings per Share (IAS 33) is set out in paragraphs 1-76 and Appendices A and B. All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB. IAS 33 should be read in the context of ...
1. The- motion to impeach a Judge of the Supreme Court of India cannot be rejected by the Speaker of the Lok Sabha as per the Judges (Inquiry) Act, 1968. 2. The Constitution of India defines and gives details of what Constitutes 'incapacity and proved misbehaviour' of the Judges of the...