Financial instrument: Difference between revisions

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== See also ==
== See also ==
* [[Bearer instrument]]
* [[Bond]]
* [[Capital instrument]]
* [[Climate debt instrument]]
* [[Compound instrument]]
* [[Contract]]
* [[Debt instrument]]
* [[Debt instrument]]
* [[Derivative instrument]]
* [[Equity instrument]]
* [[Equity instrument]]
* [[Financial asset]]
* [[Financial asset]]
* [[Financial liability]]
* [[Financial liability]]
* [[Financial markets]]
* [[Financial markets]]
* [[Fixing instrument]]
* [[Foreign exchange forward contract]]
* [[Foreign exchange forward contract]]
* [[IAS 32]]
* [[IAS 32]]
* [[IFRS 9]]
* [[IFRS 9]]
* [[Initial coin offering]]
* [[Initial coin offering]]
* [[Instrument]]
* [[Money market instrument]]
* [[Money market instrument]]
* [[Negotiable instrument]]
* [[Security]]
* [[Security]]
* [[Usance]]
* [[Usance]]
* [[Use of Proceeds instrument]]


[[Category:Financial_risk_management]]
[[Category:Financial_risk_management]]

Revision as of 11:19, 5 November 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.


See also