Financial instrument
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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
- 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
