Current Assets - Examples include inventory, trade receivables, and cash equivalents., Secured Borrowing - Gives the lender the right to repossess assets if repayments are missed., Statement of Financial Position - A list of assets, liabilities, capital, and reserves at a particular point in time., Current Liabilities - Examples include trade payables and bank overdrafts., Financial Statement - The collective name for the statement of profit or loss and statement of financial position.,

Lesson 22 - What is a statement of financial position

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