Financial instrument: Difference between revisions
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A security or other contract giving the holder of the financial instrument a claim on another party. | 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. | For financial reporting purposes, 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. | ||
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* [[Financial markets]] | * [[Financial markets]] | ||
* [[IAS 32]] | * [[IAS 32]] | ||
* [[Initial coin offering]] | |||
* [[Security]] | * [[Security]] | ||
Revision as of 15:00, 10 December 2017
A security or other contract giving the holder of the financial instrument a claim on another party.
For financial reporting purposes, 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.
