Examlex
Which of the following refers to the range of sentencing options that fall between freedom and prison?
AASB 132
The Australian Accounting Standards Board standard relating to financial instruments, covering the presentation, classification, and disclosures of financial instruments.
Financial Asset
An asset that derives value from a contractual claim, such as bank deposits, bonds, stocks, and derivatives.
Equity Instrument
A financial instrument that signifies ownership in a company and represents a claim on part of the company's assets and earnings.
Contractual Right
A legally enforceable claim that arises from a contractual agreement between parties.
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