Financial instrument: Difference between revisions
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IAS 32 defines a financial instrument as any contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity. | IAS 32 defines a financial instrument as any contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity. | ||
== See also == | == See also == | ||
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* [[IAS 32]] | * [[IAS 32]] | ||
* [[Security]] | * [[Security]] | ||
Revision as of 14:26, 27 April 2016
A security or other contract giving the holder of the financial instrument a claim on another party.
IAS 32 defines a financial instrument as any contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity.
