Page 112 - Microsoft Word - 00 IWB ACCA F7.docx
P. 112

Chapter 10





                          Overview








                      Substance:                      Financial                       Amortised

                    liability v equity                liabilities                        cost





                                                                                     Compound
                                                                                     instruments


                                               Financial instruments








                                                       Financial
                                                         assets






                                         Debt                                 Equity

                                     investments                           investments























               106
   107   108   109   110   111   112   113   114   115   116   117