Extrapolation 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. | |||
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 == | |||
* [[Equity instrument]] | |||
* [[Financial asset]] | |||
* [[Financial liability]] | |||
* [[Financial markets]] | |||
* [[IAS 32]] | |||
* [[Security]] | |||
Revision as of 14:19, 23 October 2012
A security or other contract giving the holder of the financial instrument a claim on another party.
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