Page 118 - FR Integrated Workbook 2018-19
P. 118

Chapter 10





                          Overview








                      Substance:                      Financial                       Amortised

                    liability v equity                liabilities                         cost





                                                                                      Compound
                                                                                      instruments


                                               Financial instruments








                                                       Financial
                                                         assets






                                         Debt                                 Equity

                                     investments                           investments























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