Financial instrument: Difference between revisions
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== See also == | == See also == | ||
* [[Debt instrument]] | |||
* [[Equity instrument]] | * [[Equity instrument]] | ||
* [[Financial asset]] | * [[Financial asset]] | ||
Revision as of 04:01, 23 July 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.
