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- W4238234273 abstract "Most, if not all, companies have some form of financial instrument on their balance sheet. Companies limited by shares, issues share capital which is a form of financial instrument and the accounting for such financial instruments are usually straightforward. However, financial instruments can be one of the most complicated aspects of financial reporting in terms of recognition, measurement and disclosure and some professional accountancy firms have dedicated teams that deal solely with the accounting for such financial instruments. Financial instruments can be as basic as cash balances, but can also be as complex as asset-backed securities and derivative financial instruments. FRS 105, the Financial Reporting Standard applicable to the Micro-entities Regime, deals with financial instruments in Section 9. This is in recognition of the fact that micro-entities cannot carry any transactions at fair value due to the restrictions in the EU Accounting Directive concerning fair value accounting rules." @default.
- W4238234273 created "2022-05-12" @default.
- W4238234273 date "2016-08-12" @default.
- W4238234273 modified "2023-09-26" @default.
- W4238234273 title "FINANCIAL INSTRUMENTS" @default.
- W4238234273 doi "https://doi.org/10.1002/9781119283393.ch16" @default.
- W4238234273 hasPublicationYear "2016" @default.
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