FSA and Financial instrument: Difference between pages

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1. ''Prudential regulation - conduct.''
A security or other contract giving the holder of the financial instrument a claim on another party.


The former UK Financial Services Authority, whose duties were taken up by the Financial Conduct Authority (FCA) and Prudential Regulation Authority (PRA) in 2013.
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.
 
 
2.  ''Legislation.''
 
Financial Services Act.
 
For example, the UK Financial Services Act 2021.
 
 
3.  ''Japan.''
 
Financial Services Agency.




== See also ==
== See also ==
* [[Financial Conduct Authority]]
* [[Equity instrument]]
* [[Financial Markets Association]]
* [[Financial asset]]
* [[Financial Policy Committee]]
* [[Financial liability]]
* [[Financial Services Act 2021]]
* [[Financial markets]]
* [[Financial Services Agency]]
* [[Foreign exchange forward contract]]
* [[Financial Services Authority]]
* [[IAS 32]]
* [[Japan]]
* [[IFRS 9]]
* [[Legislation]]
* [[Initial coin offering]]
* [[Prudential Regulation Authority]]
* [[Security]]
* [[United Kingdom]]
* [[Usance]]


[[Category:Accounting,_tax_and_regulation]]
[[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.


See also