FRS 4 Capital Instrument

System
System Posts: 100,534 🤖 Admin 🤖
edited 10:24AM in AAT student discussion
The guidelines say we need to know the definition of Capital Instrument but I can't find anything in my books or notes. Can anyone help?

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  • System
    System Posts: 100,534 🤖 Admin 🤖
    Re:FRS 4 Capital Instrument

    Hi,

    Capital instruments are all instruments that are issued by reporting entities as a means of raising finance, including shares, debentures, loans and debt instruments, options and warrants that give the holder the right to subscribe for or obtain capital instruments (FRS4)

    Hope this helps !
  • System
    System Posts: 100,534 🤖 Admin 🤖
    Re:FRS 4 Capital Instrument

    Yes it does, thanks.

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