ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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EQUITY INSTRUMENT Definition
EQUITY INSTRUMENT covers any share (or part thereof) in the equity share capital of a company (or a comparable member's interest in a close corporation). The term also includes share options and any other financial instrument convertible into a share (such as a convertible debenture).
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POST is the transfer of accounting entries from a journal of original entry into a ledger book, in chronological order according to when they were generated.
IASB see International Accounting Standards Board.