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financial asset

   Also found in: Medical, Legal, Encyclopedia, Wikipedia, Hutchinson 0.02 sec.
financial asset
A financial claim on an asset that is usually documented by some type of legal representation. Examples include bonds and shares of stock but not tangible assets such as real estate or gold.


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IAS 32 defines a financial instrument as any contract that gives rise to both a financial asset of one enterprise and a financial liability or equity instrument of another enterprise.
RECOGNITION AND MEASUREMENT OF FINANCIAL INSTRUMENTS IN INTERNATIONAL ... by Dr. Anthony Adekunle Owojori / Banking, finance and accounting community
At private-sector companies, excluding banks and other financial institutions, the balance of their financial assets fell 12.
Japanese household financial assets fall for 7th straight quarter by Japan Weekly Monitor
140, Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities.
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