Examlex
Under IAS 32,which of the following is a financial asset?
Promised
Something assured by one party to another, often relating to an action, service, or condition that will take place in the future.
Invitation To Treat
An offer to negotiate or an expression of willingness to discuss a potential contract.
Offer
A proposal by one party to enter into a contract, subject to acceptable terms by another party.
Standard Form Contract
A pre-prepared contract where most terms are set in advance with little or no negotiation between the parties, often used in routine transactions.
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