Difference between revisions of "Derecognition"
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== Definition == | == Definition == | ||
| − | '''Derecognition''' is removal of a previously recognised [[Financial Asset or [[Financial Liability]] from an entity’s | + | '''Derecognition''' is removal of a previously recognised [[Financial Asset or [[Financial Liability]] from an entity’s [[Statement of Financial Position]] |
== See Also == | == See Also == | ||
Revision as of 13:10, 29 March 2021
Definition
Derecognition is removal of a previously recognised [[Financial Asset or Financial Liability from an entity’s Statement of Financial Position
