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A financial instrument is an asset that can be traded and hold a capital. . The Example such :
1.Cheques 2.Bonds 3.Contracts 4.Stocks

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History and Development of accounting standard

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History and Development of accounting standard

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Definition:
Requires financial assets to be classified at amortised cost, fair value through other comprehensive income (FVTOCI), or fair value through profit or loss (FVTPL) at the time of initial recognition.
1) Business Model :
-Hold to collect: FA is held as part of a business plan with the goal of collecting those Cash Flow. At a cost that has been amortised.
-Collect and sell: FA operates on a business strategy in which the goal is to be met by collecting contractual CF and selling assets. FVTOCI was used to determine the results
2) Cash Flow characteristics:
-The principles and interest of FI should be represented by Contractual Clash Flow=Cash Flow from FI.
-Principal: FV of the FI at initial recognition.
-Apply judgement to consider factors in assessing contractual CF

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Classification and measurement of Financial assets - PowerPoint 18_6_2021 10_05_42 AM (2)

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Generally divided into two categories:
1) Fair value at profit and loss
2) At amortized cost
Measurement of FL:
Debt issuance as seen through the eyes of the investor who subscribed for the FI and the issuer who issued it.
Bond issuance is categorised as FL from the issuer's perspective.
FL: an entity's contractual obligation to deliver cash or exchange FA.

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Classification and measurement Financial Liability - PowerPoint 18_6_2021 10_14_38 AM (2)

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Definition Of Disclosure:
=The process of making facts or information available to the public is known as disclosure.
=Proper disclosure by corporations is the act of making its customers, investors, and analysts aware of pertinent information.

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Disclosure Requirements (2) - PowerPoint 18_6_2021 10_25_12 AM