The first part of two articles considers the definition of accounting for financial instruments. It establishes how those issuing financial instruments need to classify these as either financial liabilities (eg loans and bonds) or equity instruments (eg ordinary shares)
DOWNLOAD ACCA TECHNICAL ARTICLE : PART 1
The second part of this article considers accounting for financial assets, and includes a focus on debt instruments and equity instruments.
DOWNLOAD ACCA TECHNICAL ARTICLE : PART 2
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