Câu 15: T7: International Financial Reporting Standards for Compensation Professionals

Which of the following best defines the term “equity”?

1. A. The residual interest in the assets of the entity after deducting all its liabilities — đáp án hiện tại
2. B. A present obligation of the entity arising from past events, the settlement of which is expected to result in an outflow from the entity of resources embodying economic benefits
3. C. Decreases in economic benefits during the accounting period in the form of outflows or depletions of assets or incurrences of liabilities that result in decreases in equity, other than those relating to distributions to equity participants
4. D. Increases in economic benefits during the accounting period in the form of inflows or enhancements of assets or decreases of liabilities that result in increases in equity, other than those relating to contributions from equity participants