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Financial instruments

15 December 2008 1,490 views No Comment
Does it exist a definition for financial instruments?

I am confused with the different perceptions of financial instruments.

Thanks.

Sincerely yours

Emilio


 

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

jatin


Emilio–
IAS 32 Financial Instruments defines this in paragraph 11

Craig


 

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 separately the Effects of Changes in Foreign Exchange Rates.
 
Regards,

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