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Scope of FRS 105 Distinction between liability and equity Contingent settlement terms Instruments meeting the definition of a financial liability which are treated as equity Accounting for equity instruments Share splits Treasury shares Distributions to owners ...
Chapter 24: Liabilities and Equity
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
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