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IAS 32 Presentation of financial instruments - Coggle Diagram
IAS 32 Presentation of financial instruments
Definition of financial instrument 11
Assets
Cash
an equity instrument of another entity
a contractual right
a contract that will or may be settled in the equity's own equity instruments and...
Liabilities
cibtract that will or may be settled in the entity's own equity iinstrument and is..
contractual obligation
Equity
any contract that evidence a residual interest in the assets of an entity after deducting all od its liabilites.
Fair value
puttable instrument
Recognition
Equity if and only if.. 16
Fixed for fixed test
preference shares
AG 26 - another help
Contract 13
interest, dividends losses and gains 35
recognized in P/L