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BNET Business Dictionary
- Financial Instrument
- any contract that gives rise to both a financial asset of one entity and a financial liability or equity instrument of another entity. Financial instruments...
- Financial Instrument definition on BNET »
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- Too Good to be True: financial instrument aka Prime Bank Note Fraud
- The most prevalent fraud from the mid nineties to today has been the offering of credit notes allegedly issued by major banks. This type of fraud is now hitting the Internet. The relevant "Financial Instruments" are referred to as prime bank notes or standby letters of credit. This white paper...
- White papers
- Converging With IASB Standards on financial instruments - ASB Plans for Implementation in the UK
- This paper sets out the ASB's current plans for changes to the UK standards on financial instruments. All the decisions reported in this paper are tentative. In order to help entities reporting under UK standards prepare, the ASB has set out in this paper its plans for implementation of IFRS...
- White papers 2005-07-01
- Accuracy does matter: High-End Numerical Techniques for the Robust Pricing of Structured financial instruments
- This white paper presents the ideas behind these advanced numerical techniques. Parameter calibration in interest rate models is a notorious instable problem. It also presents the reason behind this phenomenon, and how regularization techniques should be applied to stabilize the problem. Many partial differential equations which arise in pricing of...
- White papers 2004-03-01
- Accounting for financial instruments in the Banking Industry: Conclusions From a Simulation Model
- The paper analyses the effects of three sets of accounting rules for financial instruments - Old IAS before IAS 39 became effective, Current IAS or US GAAP, and the Full Fair Value (FFV) model proposed by the Joint Working Group (JWG) - on the financial statements of banks. It develops...
- White papers 2003-11-01
- Derivatives: Risky Weapons Or Smart Bombs?
- Derivatives are financial instruments whose pay-offs are based on the performance of an underlying asset, reference rate or index. Popular types include futures, forwards, options and swaps. Like all financial instruments, they create potential benefits and risks for their users. This article examines both in an effort to get past...
- White papers 2003-09-01
- financial instruments Fair Value Accounting for the Banking Industry
- The paper analyses the effects of three sets of accounting rules for financial instruments - Old IAS before IAS 39 became effective, Current IAS or US GAAP, and the Full Fair Value (FFV) model proposed by the Joint Working Group (JWG) - on the financial statements of banks. It develops...
- White papers 2003-06-01
- FASB Sees Derivatives As Liabilities
- From the executive summary: ‘The Financial Accounting Standards Board (FASB) issued a new statement that aimed to improve accounting for certain financial instruments, including mandatory redeemable shares, put options, and forward purchase contracts. Under previous regulations, companies could account for the aforesaid instruments as equity. The new statement responds to...
- White papers 2003-05-16
- FASB Improves Accounting for financial instruments with Characteristics of both Liabilities and Equity
- The Financial Accounting Standards Board (FASB) has issued Statement No. 150, Accounting for Certain Financial Instruments with Characteristics of both Liabilities and Equity. The Statement improves the accounting for certain financial instruments that, under previous guidance, issuers could account for as equity. The new Statement requires that those instruments be...
- White papers 2003-05-15
- Survey Of The Best Practices For Valuation Of financial instruments: Description Of Findings
- From the executive summary: ‘The paper discusses a survey of best practices for ensuring the objectivity, consistency, and integrity of valuation and accounting procedures for financial instruments. The purpose of the survey was to provide insights and develop a statement of best practices focused on governance, control, price verification procedures,...
- White papers 2003-01-01
- Introduction To Futures And Commodity Trading
- The futures markets are described as continuous auction markets and exchanges providing the latest information about supply and demand with respect to individual commodities, financial instruments, and currencies. Futures exchanges are where buyers and sellers of an expanding list of commodities, financial instruments, and currencies, come together to trade. Trading...
- White papers 2003-01-01
- Are financial instruments Issued by Agricultural Cooperatives Securities? A Framework of Analysis
- The Securities Act of 19332 and the Securities Exchange Act of 1934 provide the basic framework for regulation of the issuance, distribution, and trading of securities in the United States. The basic function of the Securities Acts is to shine direct light upon financial instruments through full and complete disclosure...
- White papers 2003-01-01
- Auditing financial instruments
- The Auditing Standards Board (ASB) issued an exposure draft of a proposed Statement on Auditing Standards (SAS) titled Auditing Financial Instruments. The proposed SAS would supersede SAS No. 81, Auditing Investments, and provide updated guidance on planning and performing auditing procedures for financial statement assertions about financial instruments. The ASB...
- White papers 1999-07-01
- Creating The Optimum Alliance Portfolio: Strategic Alliances For Fun And Profit
- The portfolio concept is, of course, borrowed from the financial world. An investment portfolio is a collection of financial instruments managed by a single person or group to maximize overall gain while balancing the appropriate levels of sector diversification, risk vs. return and income vs. appreciation. The optimum alliance portfolio...
- White papers 2003-01-01
Additional Resources
- A Web-Based Instrument To Measure The Value Of Using e-Learning
- Many managers of institutions of higher education have to make decisions about investing resources in e-learning. A project group has developed a Web-based instrument that has been evaluated in a series of pilot studies and consequently adapted. The major idea behind the instrument is the assumption that decisions are based...
- White papers 2005-04-03
- Derivatives and Premiums
- This article discusses in general terms the new financial instruments called derivatives and the rationale for using them. Key to understanding this rationale and a point that is crucial to introduce early on is the notion of a premium. Some derivatives are compared to insurance. A derivative financial product is...
- White papers
- Credit Derivatives financial instrument
- A credit derivative is a financial instrument used to mitigate or to assume specific forms of credit risk by hedgers and speculators. These new products are particularly useful for institutions with widespread credit exposures. According to the report it suggests that credit derivatives may herald a new form of international...
- White papers
- Live Cinema: Designing an Instrument for Cinema Editing as a Live Performance
- This paper describes the design of an expressive tangible interface for cinema editing as a live performance. A short survey of live video practices is provided. The Live Cinema instrument is a cross between a musical instrument and a film-editing tool, tailored for improvisational control as well as performance presence....
- White papers 2004-04-29
- Derivatives Concepts A-Z
- This article presents a glossary of derivatives-related terminology. It is not an exhaustive list. One of the characteristics of new financial products is the proliferation of different terms used to describe the same instrument, as each financial institution tries to brand its product name onto the financial community's awareness.
- White papers
- Hedging Volatility Risk
- The objective of this paper is to introduce a new volatility instrument, an option on a straddle, which can be used to hedge volatility risk. The design and valuation of such an instrument are the basic ingredients of a successful financial product. Unlike the proposed volatility index option, the underlying...
- White papers 2000-11-01
- Guarantor Instrument
- This is a template for guarantor instrument. Use can make changes in it as per their requirement.
- Tools & templates 2007-12-01
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