ASRB Definition

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ASRB is Accounting Standards Review Board.

Learn new Accounting Terms

WORK-OF-ART is a product of one of the fine arts; especially a painting or sculpture of artistic merit.

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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