Difference between revisions of "Financial instrument"

From ACT Wiki
Jump to: navigation, search
m (Link with Usance page.)
m (Categorise.)
 
Line 13: Line 13:
 
* [[Security]]
 
* [[Security]]
 
* [[Usance]]
 
* [[Usance]]
 +
 +
[[Category:Financial_risk_management]]

Latest revision as of 09:30, 2 May 2018

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