Financial instrument: Difference between revisions
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* [[Financial liability]] | * [[Financial liability]] | ||
* [[Financial markets]] | * [[Financial markets]] | ||
* [[Foreign exchange forward contract]] | |||
* [[IAS 32]] | * [[IAS 32]] | ||
* [[IFRS 9]] | * [[IFRS 9]] | ||
Revision as of 22:09, 7 March 2021
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.
