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Financial Instruments - Coggle Diagram
Financial Instruments
Financial Instruments
Asset
Liability
Equity
Primary vs. Derivative
Debt vs. Equity
Financial vs. Non-financial
Measurement
Assets
FV - OCI
FV - PorL
Amortised
Liabilities
FV
Derivatives
Hedges
Futures
Options
Swaps
Compound Instruments
Disclosure