Financial instrument: Difference between revisions
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A security or other contract giving the holder of the financial instrument a claim on another party. | 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. | 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 == | ||
* [[Bearer instrument]] | |||
* [[Bond]] | |||
* [[Capital instrument]] | |||
* [[Climate debt instrument]] | |||
* [[Compound instrument]] | |||
* [[Contract]] | |||
* [[Debt instrument]] | |||
* [[Derivative instrument]] | |||
* [[Equity instrument]] | * [[Equity instrument]] | ||
* [[Financial]] | |||
* [[Financial asset]] | * [[Financial asset]] | ||
* [[Financial liability]] | * [[Financial liability]] | ||
* [[Financial markets]] | * [[Financial markets]] | ||
* [[Fixing instrument]] | |||
* [[Foreign exchange forward contract]] | |||
* [[IAS 32]] | * [[IAS 32]] | ||
* [[IFRS 9]] | |||
* [[Initial coin offering]] | |||
* [[Instrument]] | |||
* [[Money market instrument]] | |||
* [[Negotiable instrument]] | |||
* [[Security]] | * [[Security]] | ||
* [[Usance]] | |||
* [[Use of Proceeds instrument]] | |||
[[Category:Financial_risk_management]] | |||
Latest revision as of 22:33, 11 March 2023
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
- Bearer instrument
- Bond
- Capital instrument
- Climate debt instrument
- Compound instrument
- Contract
- Debt instrument
- Derivative instrument
- Equity instrument
- Financial
- Financial asset
- Financial liability
- Financial markets
- Fixing instrument
- Foreign exchange forward contract
- IAS 32
- IFRS 9
- Initial coin offering
- Instrument
- Money market instrument
- Negotiable instrument
- Security
- Usance
- Use of Proceeds instrument
