Financial instrument

4 References

Financial instruments are tradable assets of any kind.

They can be cash, evidence of an ownership interest in an
entity, or a contractual right to receive or deliver cash or
another nancial instrument.

[1] International Accounting Standard (IAS) 32.11

[2] Understanding Derivatives. Federal Reserve Bank of
Chicago. Accessed August 2, 2015.

International Accounting Standards IAS 32 and 39 dene

a nancial instrument as any contract that gives rise to
a nancial asset of one entity and a nancial liability or
equity instrument of another entity.[1]

5 External links
IFRS List The online community about IFRS/IAS
and Auditing

Types

Understanding Derivatives: Markets and Infrastructure Federal Reserve Bank of Chicago, Financial
Markets Group

Financial instruments can be either cash instruments or

derivative instruments:
Cash instruments instruments whose value is determined directly by the markets. They can be
securities, which are readily transferable, and instruments such as loans and deposits, where both borrower and lender have to agree on a transfer.

Financing Instruments
Accounting Homework Help

Derivative instruments instruments which derive their value from the value and characteristics of one or more underlying entities such as
an asset, index, or interest rate. They can be
exchange-traded derivatives and over-the-counter
(OTC) derivatives.[2]
Alternatively, nancial instruments may be categorized
by asset class depending on whether they are equity
based (reecting ownership of the issuing entity) or debt
based (reecting a loan the investor has made to the issuing entity). If it is debt, it can be further categorised into
short term (less than one year) or long term. Foreign exchange instruments and transactions are neither debt nor
equity based and belong in their own category.
Some instruments defy categorization into the above matrix, for example repurchase agreements.

Measuring gain or loss

The gain or loss on a nancial instrument is as follows:

See also
O-balance-sheet issues
1

6 TEXT AND IMAGE SOURCES, CONTRIBUTORS, AND LICENSES

Text and image sources, contributors, and licenses

6.1

Text

Financial instrument Source: https://en.wikipedia.org/wiki/Financial_instrument?oldid=674296607 Contributors: Secretlondon, Skyre, DocWatson42, Jthiesen, Xwu, Mervynl, Donfeliz, Comatose51, Gadum, Smiller933, D6, Rich Farmbrough, RJHall, Maurreen,
Jerryseinfeld, Kjkolb, Alansohn, Gary, Nealcardwell, Danhash, SDC, Feco, YurikBot, Htournyol, NawlinWiki, Aeusoes1, ArmadniGeneral, Wknight94, Carabinieri, DocendoDiscimus, Sardanaphalus, Reedy, Bomac, Ppntori, Chris the speller, Simon123, Zoonfafer,
Wiki me, Easwarno1, Bhludzin, Kuru, Chhajjusandeep, JohnLai, Jarl Friis, VolkovBot, Kakoui, Happyzone, IFRS303, SieBot, Klk206,
Nopetro, Kobakoba1974, Mrfebruary, MenoBot, ClueBot, Ewawer, PixelBot, Salvi.simone, Olapomona, Alexius08, MystBot, Addbot, Kongr43gpen, Cst17, Chzz, Numbo3-bot, Zorrobot, Yobot, Aldo samulo, Amaury, FrescoBot, Gene-va, Taweetham, Arbraxan,
Kmw2700, EmausBot, WikitanvirBot, Josve05a, L Kensington, ClueBot NG, Littletinypud, Firetinder, Fancitron, YFdyh-bot, Luvoneanother, Yamaha5, WPGA2345, Faizan ali 01 and Anonymous: 73

6.2

Images

File:CDS_volume_outstanding.png Source: https://upload.wikimedia.org/wikipedia/commons/9/93/CDS_volume_outstanding.png License: CC BY-SA 3.0 Contributors: Own work Original artist: MartinD
File:Question_book-new.svg Source: https://upload.wikimedia.org/wikipedia/en/9/99/Question_book-new.svg License: Cc-by-sa-3.0
Contributors:
Created from scratch in Adobe Illustrator. Based on Image:Question book.png created by User:Equazcion Original artist:
Tkgd2007

6.3

Content license

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