Definition of Financial asset（金融資產(chǎn)的定義）_2021年ACCA考試FR知識點
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【內(nèi)容導(dǎo)航】
Definition of Financial asset-金融資產(chǎn)的定義
【知識點】
Definition of Financial asset-金融資產(chǎn)的定義
Definition of Financial asset-金融資產(chǎn)的定義
Financial asset is any asset that is:
Cash
An equity instrument of another entity
A contractual right to receive cash or another financial asset from another entity;
A contractual right to exchange financial assets/financial liabilities with another entity under potentially favorable condition
Financial liability is any contractual obligation that is:
To deliver cash or another financial asset to another entity, or
To exchange financial assets/liabilities with another entity under potentially unfavorable condition
Equity instrument is any contract that evidences a residual interest in the assets of an entity after deducting all of its liabilities
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注：以上內(nèi)容來自Crystal老師基礎(chǔ)班第33講
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