Financial instrument: Difference between revisions
From ACT Wiki
Jump to navigationJump to search
imported>Doug Williamson (Expand page and update links.) |
imported>Doug Williamson m (Link with Usance page.) |
||
| Line 12: | Line 12: | ||
* [[Initial coin offering]] | * [[Initial coin offering]] | ||
* [[Security]] | * [[Security]] | ||
* [[Usance]] | |||
Revision as of 15:21, 1 May 2018
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.
