Difference between revisions of "Financial instrument"

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* [[Financial markets]]
 
* [[Financial markets]]
 
* [[IAS 32]]
 
* [[IAS 32]]
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* [[IFRS 9]]
 
* [[Initial coin offering]]
 
* [[Initial coin offering]]
 
* [[Security]]
 
* [[Security]]

Latest revision as of 08:40, 22 October 2020

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