CFM21030 - Accounting for corporate finance: International Accounting Standards: terms used in guidance
Summary of terms used in this guidance
|
Term |
Reference in guidance where explained |
|
Amortised cost |
|
|
Bifurcation |
|
|
Contract |
|
|
De-recognition |
|
|
Derivative |
|
|
Effective interest method |
|
|
Embedded derivative |
|
|
Equity Instrument |
|
|
Fair Value |
|
|
Financial Asset |
|
|
Financial Instrument |
|
|
Financial Liability |
|
|
Hedging |
|
|
Host contract |
|
|
Hybrid instrument |
|
|
Net investment in a foreign operation |
|
|
Recognition |
