Examlex
Obsidian is an igneous rock with a glassy appearance and minimal crystal growth.What accounts for this?
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.
AASB 9
The Australian Accounting Standards Board standard covering the classification, measurement, and recognition of financial assets and financial liabilities.
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