FSA and Financial instrument: Difference between pages
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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 == | == See also == | ||
* [[ | * [[Equity instrument]] | ||
* [[Financial | * [[Financial asset]] | ||
* [[Financial | * [[Financial liability]] | ||
* [[Financial | * [[Financial markets]] | ||
* [[ | * [[Foreign exchange forward contract]] | ||
* [[ | * [[IAS 32]] | ||
* [[ | * [[IFRS 9]] | ||
* [[ | * [[Initial coin offering]] | ||
* [[ | * [[Security]] | ||
* [[ | * [[Usance]] | ||
[[Category: | [[Category:Financial_risk_management]] |
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.