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Financial asset definition- 4th point

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Financial asset definition- 4th point

  • This topic has 0 replies, 1 voice, and was last updated 7 years ago by lilmar.
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  • November 8, 2017 at 8:39 pm #414913
    lilmar
    Member
    • Topics: 1
    • Replies: 0
    • ☆

    Sir,
    Kindly ask you to assist to understand one part of the FA definition. I have tried yo find rephrased or explained options, but failed.

    FA-any asset that is:

    a contract that will or may be settled in the entity’s own equity instruments and is:
    a non-derivative for which the entity is or may be obliged to receive a variable number of the entity’s own equity instruments a derivative that will or may be settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose the entity’s own equity instruments do not include instruments that are themselves contracts for the future receipt or delivery of the entity’s own equity instruments.

    Thank you in advance.

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