Examlex
Which of the following are NOT considered to be classified as software?
Economicbenefits
The potential to bring about advantages in terms of increased cash flows or reduced cash outflows, contributing to the value of an entity.
Bank Guarantee
A financial instrument provided by a bank on behalf of a client, ensuring payment to a beneficiary if the client fails to fulfill contractual obligations.
Contingent Liability
A potential financial obligation that may arise in the future, dependent on the occurrence of certain events.
Liability
An obligation arising from past transactions or events, which may result in an outflow of resources embodying economic benefits.
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