Examlex
Showing the static structure of an object-oriented model - the object classes,their internal structure,and the relationships in which they participate - is the purpose of a:
AASB 9
An Australian Accounting Standard Board regulation that outlines the requirements for the classification, measurement, and impairment of financial instruments.
Financial Liabilities
Obligations that require a company to pay money or deliver financial assets to another entity in the future.
Financial Guarantees Contracts
Contracts that require the issuer to make specified payments to reimburse the holder for a loss it incurs because a specified debtor fails to make payment when due.
Derivatives
Financial securities whose value is derived from the value of an underlying asset or benchmark.
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