Financial asset: Difference between revisions

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''Financial markets.''
A financial asset is an asset whose value is dependent on the obligation of another person or entity.
A financial asset is an asset whose value is dependent on the obligation of another person or entity.


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* [[Amortised cost]]
* [[Amortised cost]]
* [[Assets]]
* [[Assets]]
* [[Capital]]
* [[Capital instrument]]
* [[Capital market]]
* [[Entity]]
* [[Entity]]
* [[Equity instrument]]
* [[Equity instrument]]
* [[Financial]]
* [[Financial instrument]]
* [[Financial instrument]]
* [[Financial liability]]
* [[Financial liability]]
* [[Financial markets]]
* [[IAS 32]]
* [[IAS 32]]
* [[Money market]]
* [[Primary market]]
* [[Real asset]]
* [[Reporting entity]]
* [[Reporting entity]]
* [[Secondary market]]
* [[Secured debt]]


[[Category:Accounting,_tax_and_regulation]]
[[Category:Accounting,_tax_and_regulation]]

Latest revision as of 21:55, 11 March 2023

Financial markets.

A financial asset is an asset whose value is dependent on the obligation of another person or entity.


IAS 32 defines a financial asset as an asset that is any of the following:


1. Cash; or


2. An equity instrument of another entity; or


3. A contractual right to:
  • Receive cash or another financial asset from another entity; or
  • Exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the reporting entity; or


4. A contract that will or may be settled in the reporting entity's own equity instruments and is either:
  • A non-derivative for which the entity is or may be obliged to receive a variable number of the entity's own equity instruments; or
  • 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