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  1. Dr. Capitalized development cost Cr. Cash/...

    Dr. Capitalized development cost
    Cr. Cash/ assets
  2. Answers
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    423

    A question about Non-trade receivables.

    What is "Claims against Customers for returnable items (crates, containers, etc.)"? Why is it a kind of non-trade receivables? Thanks!
  3. Cash is a financial asset, what is its respective financial liability/ equity?

    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...
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