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FA/FL or equity instrument

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › FA/FL or equity instrument

  • This topic has 3 replies, 2 voices, and was last updated 1 year ago by Stephen Widberg.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • August 31, 2021 at 8:50 pm #633718
    humai
    Participant
    • Topics: 741
    • Replies: 238
    • ☆☆☆☆

    Hello
    If there is any variability in the amount of cash or own equity instruments which will be
    delivered or received, then such a contract is a financial asset / financial liability Or is it equity instrument?

    September 1, 2021 at 7:24 am #633747
    Stephen Widberg
    Keymaster
    • Topics: 12
    • Replies: 2843
    • ☆☆☆☆☆

    Don’t understand your question – you may be trying to over-generalise – every question is a bit different.

    In scenarios make sure you define equity and financial liability – then apply.

    Anything on the DEBIT side is always a financial asset.

    September 2, 2021 at 11:23 pm #634052
    humai
    Participant
    • Topics: 741
    • Replies: 238
    • ☆☆☆☆

    Sir if there is variability in amount of cash or own equity instruments which will be delivered then such contract is financial liability or equity instrument?

    September 3, 2021 at 7:22 am #634061
    Stephen Widberg
    Keymaster
    • Topics: 12
    • Replies: 2843
    • ☆☆☆☆☆

    I still am unsure what you are asking. Perhaps you could give an example.

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