Financial asset and Financial capital: Difference between pages

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imported>Doug Williamson
(Add links.)
 
imported>Doug Williamson
(Create page. Source: The Treasurer, Issue 1, 2021, p40.)
 
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A financial asset is an asset whose value is dependent on the obligation of another person or entity.
Financial capital is capital held in the form of money, securities, or other financial assets.
 
 
IAS 32 defines a financial asset as an asset that is <u>any of</u> the following:
 
:1. Cash; <u>or</u>
 
:2. An equity instrument of another entity; <u>or</u>
 
:3. A contractual right to:
:*Receive cash or another financial asset from another entity; <u>or</u>
:*Exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the reporting entity; <u>or</u>
 
:4. A contract that will or may be settled in the reporting entity's own equity instruments and is <u>either</u>:
:*A non-derivative for which the entity is or may be obliged to receive a variable number of the entity's own equity instruments; <u>or</u>
:*A derivative that will or may be settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity's own equity instruments.




== See also ==
== See also ==
* [[Amortised cost]]
* [[Assets]]
* [[Assets]]
* [[Entity]]
* [[Capital]]
* [[Equity instrument]]
* [[Capital adequacy]]
* [[Financial instrument]]
* [[Capital goods]]
* [[Financial liability]]
* [[Capital intensity]]
* [[IAS 32]]
* [[Capital market]]
* [[Reporting entity]]
* [[Capital mobility]]
* [[Capital structure]]
* [[Capitalisation]]
* [[Capitalism]]
* [[Corporate finance]]
* [[Cost of capital]]
* [[Credit balance]]
* [[Debt]]
* [[Debt capital]]
* [[Enterprise]]
* [[Equity]]
* [[Equity cost of capital]]
* [[Factors of production]]
* [[Finance ]]
* [[Financial asset]]
* [[Financial risk]]
* [[Forum for the Future]]
* [[Funding]]
* [[Human capital]]
* [[Interest]]
* [[Labour]]
* [[Land]]
* [[Liabilities]]
* [[Manufactured capital]]
* [[Money]]
* [[Natural capital]]
* [[Public interest]]
* [[Regulatory capital]]
* [[Return]]
* [[Security]]
* [[Share capital]]
* [[Social capital]]
* [[Stakeholder]]
* [[Working capital]]
 
[[Category:The_business_context]]
[[Category:Corporate_finance]]
[[Category:Investment]]
[[Category:Long_term_funding]]
[[Category:Financial_products_and_markets]]

Revision as of 17:00, 4 March 2021

Financial capital is capital held in the form of money, securities, or other financial assets.


See also

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