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ACCA知识点Financial instruments包含哪些内容？
文章来源：中博教育
发布时间：2022-01-07 15:55
阅读：443次
Financial instruments是ACCA考试中的一个知识点，要想更好的掌握Financial instruments的内容，学员需要了解其定义及包含的内容。
定义：Any contract that gives rise to both a financial asset of one entity and a financial liability or quity
instrument of another entity.
1)Financial asset:可以是cash，或equity instrument of another entity;或contractual right
2)Financial liability:可以是contractual obligation
举例：Trade payables;debenture loans(payable);mandatorily redeemable preference shares;forward contracts standing at a loss预计亏损的远期合同(Dr P&L,Cr FL)
3)Equity instrument.Any contract that evidences a residual interest in the assets of an entity after deducting all of its liabilities.
举例：Own ordinary shares;warrants;non-cumulative irredeemable preference shares;
4)金融衍生品Derivative.三大特征：
–its value changes in response to an underlying variable(e.g.share price or interest rate)
–it requires little or no initial net investment
–it is settled at a future date.
5)复合金融工具Compound instruments：It contains some characteristics of equity and some of financial liability then its separate components need to be classified separately.
ACCA知识点Financial instruments的相关内容就介绍这么多，希望能对大家有所帮助。
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