Type: Posts; User: tatata
Dr. Capitalized development cost Cr. Cash/ assets
What is "Claims against Customers for returnable items (crates, containers, etc.)"? Why is it a kind of non-trade receivables? Thanks!
According to IFRS "Financial Instrument is any contract that gives rise to a financial asset of one entity and a financial liability or equity interest of another entity" E.g. For notes receivable...