Question about HKAS 39 and HKFRS 7 (Part i)

Financial liability is any liability that is a contractual obligation:
a. to deliver cash or another financial asset to another entity: or
b. to exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavourable to the entity.

therefore, accrual is a financial liabilities

至於how to disclose?
A financial asset and a financial liability shall be offset and the net amount presented in the balance sheet when, and only when, an entity:
a. intends either to settled on a net basis, or to realize the asset and settle the liability simultaneous.

其實你去以下網，好詳細
以上的內容，就係我本書講


http://www.hkicpa.org.hk/ebook/main.php

圖片參考：http://www.hkicpa.org.hk/ebook/dmmenu/books/images/node.gif
HKAS 39 & HKFRS 4 Amendments Financial Instruments: Recognition and Measurement and Insurance Contracts - Financial Guaran...

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HKFRS 7 Financial Instruments: Disclosures