Finans
finansal yukumlulukler
İngilizce: financial liabilities
Türkçe Tanım
Baska bir kurulusa nakit veya baska bir finansal varlik teslim etme ya da potansiyel olarak olumsuz kosullar altinda finansal arac takas etme sozlesmsel yukumlulukleridir. Banka borclanmalari, odenecek tahviller, ticari borclar ve zarar pozisyonundaki turev yukumlulukleri kapsar. IFRS 9 kapsaminda kar veya zarara yansitilan gercege uygun degerden olcum icin belirlenmis olmadikca genellikle itfa edilmis maliyetle olculur.
English Definition
Contractual obligations to deliver cash or another financial asset to another entity, or to exchange financial instruments under potentially unfavourable conditions. Financial liabilities include bank borrowings, bonds payable, trade payables, and derivative obligations in a loss position. Under IFRS 9, they are generally measured at amortised cost unless designated at fair value through profit or loss.