Does it exist a definition for financial instruments?

I am confused with the different perceptions of financial instruments.
Sincerely yours

Dear Emilio,
a Financial instrument is any contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity.
for this, definition of financial asset and liability and equity have to be checked

IAS 32 Financial Instruments defines this in paragraph 11


There are various treatment of financial instruments as to their valuation, measurement and prepsentation. You may refer to IFRS 7, IAS 32 and IAS 39.

IAS 21 discusses …