Financial instrument is any contract that gives rise to financial asset of one entity and a financial liability or equity instrument of another entity. The standardization defines several Financial Instruments that should be presented in their fair value, at their initial recognition and in every financial statement. Among these Financial Instruments are:
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Embedded Derivatives
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Convertible Bonds
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SWAP
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Warrants
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Etc.
We provide companies with comprehensive analysis report with regard to the fair value of the financial instrument, as presented above, under international standardization IFRS (IAS 32, IAS 39 & IFRS 7) and under U.S General Accepted Accounting Principles (U.S GAAP).
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