ias 32 Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › ias 32 This topic has 0 replies, 1 voice, and was last updated 9 years ago by san. Viewing 1 post (of 1 total) Author Posts July 13, 2016 at 2:30 pm #325787 sanMember Topics: 35Replies: 34☆☆ Sir, could explain why it is not financial instrument contractual rights / obligation that do not involve transfer of a financial asset eg commodity future contracts operating leases thanks in advance Author Posts Viewing 1 post (of 1 total) You must be logged in to reply to this topic. Log In Username: Password: Keep me signed in Log In