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What do “and of” meaning in the following sentence?

Recognition of a particular asset or liability is appropriate if it provides not only relevant information, but also a faithful representation of that asset or liability and of any resulting income, expenses or changes in equity.

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  • a faithful representation of that asset or liability and [a faithful representation] of any resulting income, expenses or changes in equity.
    – FumbleFingers
    Commented Mar 18, 2021 at 17:02

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It is saying that recognition of an asset or liability is appropriate if it is "a faithful representation" of two things:

  • of that asset or liability;
  • and of any resulting income, expenses or changes in equity.

It isn't always necessary to repeat a preposition in such a way, for example:

I went to the cinema with John and with David.

You wouldn't normally say this, you'd just say:

I went to the cinema with John and David.

Your example sounds like an excerpt from a legal document. Legal language is always about removing any trace of ambiguity, I suspect that is the reason for repeating "of" in yours.

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    It seems like I am asking a stupid question, but it's so hard for a non-English speaker to read legal documents. By the way, thank you for your great answer.
    – Clement Leung
    Commented Mar 18, 2021 at 14:59
  • @ClementLeung Not stupid at all - legal documents are difficult for native speakers to read!
    – Astralbee
    Commented Mar 18, 2021 at 15:03

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