China Accounting Standards by Lorenzo Riccardi

Author:Lorenzo Riccardi
Language: eng
Format: epub
Publisher: Springer Singapore, Singapore

2.Where, within the range of variation of the said financial instrument, the various probabilities adopted to determine the estimate of the fair values thereof can be reasonably determined.

26.8 Chapter VIII: Definition of Financial Assets, Financial Liabilities, and Equity Instruments

Article 56 The “financial assets” refers to the following assets of an enterprise:1.cash;

2.the equity instruments of other entities it holds;

3.the cash it charged from other entities or the contractual rights to other financial assets it holds;

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