Financial Instrument

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A Financial Instrument is a financial security that is a tradable item (tradable in a financial market).



References

2014

  • (Wikipedia, 2014) ⇒ http://en.wikipedia.org/wiki/Financial_instrument Retrieved:2014-6-23.
    • A financial instrument is a tradable asset of any kind; either cash, evidence of an ownership interest in an entity, or a contractual right to receive or deliver cash or another financial instrument.

      According to IAS 32 and 39, it is defined as "any contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity". [1]

  1. International Accounting Standard (IAS) 32.11

2013