Financial instrument

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Financial Instrument

Any document with monetary value. Examples include cash and cash equivalents, but also securities such as bonds and stocks which have value and may be traded in exchange for money.

Financial instrument.

A financial instrument is a physical or electronic document that has intrinsic monetary value or transfers value. For example, cash is a financial instrument, as is a check.

Listed and unlisted securities, loans, insurance policies, interests in a partnership, and precious metals are also financial instruments. A contractual obligation is also a financial instrument as is a deed that records home ownership.

References in periodicals archive ?
Reason for the notification (please tick the appropriate box or boxes): An acquisition or disposal of voting rights: () An acquisition or disposal of qualifying financial instruments which may result in the acquisition of shares already issued to which voting rights are attached: ()
MANAMA: More than 60 senior finance professionals from 30 leading Bahraini companies attended an accounting seminar at the Gulf Hotel yesterday on a new accounting standard designed to simplify the classification and measurement requirements for financial instruments.
In contrast to the IASB's threephase approach to replacing International Accounting Standard (IAS) 39, "Financial Instruments: Recognition and Measurement," the FASB is taking a "one-shot" approach to revising Accounting Standards Codification (ASC) Topics 825, Financial Instruments, and 815, Derivatives and Hedging.
Proposals on the classification and measurement of financial instruments were published in July, with a final standard expected shortly, while proposals on hedge accounting continue to be developed.
FASB issued Staff Position (FSP) FAS 123(R)-1, Classification and Measurement of Freestanding Financial Instruments Originally Issued in Exchange for Employee Services under FASB Statement No.
New methods and financial instruments allow banking organizations to improve their risk-management practices by selecting target levels of risk exposures and shedding or limiting unwanted positions.
In this mixed-attribute model, IAS 39 allows similar financial instruments to be accounted for differently, depending on management's designation or its stated or intended use of the instruments," said Tweedie in his speech.
150, Accounting for Certain Financial Instruments with Characteristics of both Liabilities and Equity.
The Financial Accounting Standards Board recently took another step toward imposing fair value accounting on most financial instruments.
After all, the hot new talent tends to gravitate to the hot new financial instruments or area--and that's where the next crisis is likely to occur.
In the past decade, because of the dynamic state of financial markets brought on by such things as deregulation, increased competition, inflation, internationalization and changes in the financial services industry, there has been an explosion in the number and variety of financial instruments offered in the marketplace.

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