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Chapter 13: Basic Financial Instruments

Small Company Financial Reporting

Edited by:
Steve Collings
Publisher:
Bloomsbury Publishing Plc
Edition:
Second edition edition
Publication Date:
August 2022
Law Stated At:
1 January 2022
Micro-entities Financial instruments beyond the scope of Section 11 Classifying a financial instrument as a basic instrument Initial recognition of a basic financial instrument Financing transactions Subsequent measurement of a basic financial instrument Impairment of financial instruments Reversal of an impairment loss Investments whose fair value can be measured reliably Loans among related parties Loan from parent to subsidiary at below market rate Loan from subsidiary to parent Loans between subsidiaries Loans between companies under common control Directors’ loans Derecognising a financial asset Collateral Derecognising a financial liability ...

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