What are not financial instruments?
What are not financial instruments? The following are examples of items that are not financial instruments: intangible assets, inventories, right-of-use assets, prepaid expenses, deferred revenue, warranty obligations (IAS 32. What are produced non-financial assets? Non-financial assets can be further divided into produced assets (fixed assets, inventories, and valuables) and non-produced assets (natural resources, contracts, leases […]