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Financial Instruments - Coggle Diagram
Financial Instruments
Financial Assets
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contractual right to exchange financial assets/liabilities with another entity under conditions that are potentially favourable.
For example, derivative that is in the money
An equity instrument of another entity. For example, Share investment in another company
Financial Liabilities
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to exchange financial instruments with another entity under conditions that are potentially unfavourable,
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Equity
Any contract that evidences a residual interest in the assets of an entity after deducting all of its liabilities
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Definition
any contract that gives rise to a financial assets of one entity and a financial liability or equity instrument of another entity
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