Finans
finansal arac
İngilizce: financial instrument
Türkçe Tanım
IAS 32'de tanimlandigi sekliyle, bir isletmenin finansal varligini ve diger bir isletmenin finansal borcunu veya ozsermaye aracini olusturan herhangi bir sozlesmedir. Finansal araclar nakit, ozsermaye menkul kiymetleri, borc araclari, turev araclar ve hibrit araclari icerir. Bunlarin siniflandirilmasi, olcumu ve aciklanmasi finansal raporlamanin temel tasini olusturan kapsamli muhasebe standartlari tarafindan yonetilir.
English Definition
Any contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity, as defined by IAS 32. Financial instruments include cash, equity securities, debt instruments, derivatives, and hybrid instruments. Their classification, measurement, and disclosure are governed by comprehensive accounting standards that form a cornerstone of financial reporting.