Глоссарий
financial liability (Финансовое обязательство)
Applicable up to periods ending on or before December 31, 2012. Any liability that is a contractual obligation:
(a) To deliver cash or another financial
asset to another entity; or
(b) To exchange financial instruments with another entity under conditions that are potentially unfavorable. An entity may have a contractual obligation that it can settle either by payment of financial assets or by payment in the form of its own equity securities. In such a case, if the number of equity securities required to settle the obligation varies with changes in their fair value so that the total fair value of the equity securities paid always equals the amount of the contractual obligation, the holder of the obligation is not exposed to gain or loss from fluctuations in the price of its equity securities. Such an obligation should be accounted for as a financial liability of the entity.Применимо к отчетным периодам, оканчивающимся до 31 декабря 2012 г. включительно.
Любое обязательство, которое является договорным обязательством:
a) передать денежные средства или иной финансовый актив другой организации; или
b) произвести обмен финансовыми инструментами с другой организацией на потенциально невыгодных условиях.
(Министерство Финансов Российской Федерации)
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