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Derivatives

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Derivatives

  • This topic has 3 replies, 2 voices, and was last updated 5 years ago by Stephen Widberg.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • December 3, 2019 at 5:17 pm #554734
    ginetta86
    Participant
    • Topics: 18
    • Replies: 40
    • ☆☆

    I understand derivative for non current asset would be if it can be settled net in cash. What does this mean exactly?

    I understand that it we do not take physical delivery is a derivative but if we take delivery for own use then is an executory contract outside the scope of IFRS.

    Is there any other twist that could confuse us in knowing if there is a derivative. Thanks

    December 4, 2019 at 1:43 pm #554886
    Stephen Widberg
    Keymaster
    • Topics: 16
    • Replies: 3404
    • ☆☆☆☆☆

    Settled for cash – it’s as if you were having a bet on the price of currency or sausages or whatever – at the end the loser gives the winner a big pile of cash – and of course it’s a financial instrument

    December 4, 2019 at 3:47 pm #554926
    ginetta86
    Participant
    • Topics: 18
    • Replies: 40
    • ☆☆

    Thanks you… I wont forget with this very easy to understand example

    December 5, 2019 at 1:24 pm #555090
    Stephen Widberg
    Keymaster
    • Topics: 16
    • Replies: 3404
    • ☆☆☆☆☆

    A pleasure to help you

  • Author
    Posts
Viewing 4 posts - 1 through 4 (of 4 total)
  • The topic ‘Derivatives’ is closed to new replies.

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