IAS 39 — Financial Instruments: Recognition and …
https://www.iasplus.com/en/standards/ias/ias39
IAS 39 recognises two classes of financial liabilities: [IAS 39.47] 1. Financial liabilities at fair value through profit or loss 2. Other financial liabilities measured at amortised cost using the effective interest method The category of financial liability at fair value through profit or loss has two … See more 1. financial instrument 2. financial asset 3. financial liability
1. financial instrument
2. financial asset
3. financial liability
DA: 40 PA: 43 MOZ Rank: 51