A financial instrument is any contract that gives rise to both a financial asset of one enterprise and a financial liability or equity instrument of another enterprise.
A.正确
B.错误
正确答案：正确
A financial instrument is any contract that gives rise to both a financial asset of one enterprise and a financial liability or
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A financial asset is any asset that is:
Financial liabilities should only be derecognized when the obligation specified in the contract is discharged, cancelled or expi
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