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10 Financial instruments

Accounts and Audit of Limited Liability Partnerships

Steve Collings
Bloomsbury Professional
7th edition
Publication Date:
May 2022
Law Stated At:
1 January 2022
Chapter 14: Micro-entities Initial recognition of financial assets and financial liabilities Deferred payment Transaction costs Subsequent measurement Derivatives Allocating interest income or expense Impairment of financial assets Reversals of an impairment loss Onerous contracts Derecognition of a financial asset Derecognition of a financial liability Offsetting financial assets and financial liabilities Disclosures relating to financial instruments ...

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