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A financial asset is an intangible asset whose value is derived from a contractual claim, such as bank deposits, bonds, and stocks. Financial assets are usually more liquid than other tangible assets, such as commodities or real estate, and may be traded on financial markets.〔(www.investopedia.com Financial Asset )〕〔(Financial Asset )〕〔(www.investorwords.com Financial Asset )〕〔(financial-dictionary.thefreedictionary.com Financial Asset )〕 ==Types== According to the International Financial Reporting Standards (IFRS), a financial asset can be: * Cash or cash equivalent, * Equity instruments of another entity, * Contractual right to receive cash or another financial asset from another entity or to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity, * Contract that will or may be settled in the entity's own equity instruments and is either a non-derivative for which the entity is or may be obliged to receive a variable number of the entity's own equity instruments, or a derivative that will or may be settled other than by exchange of a fixed amount of cash or another financial asset for a fixed number of the entity's own equity instruments.〔International Accounting Standard (IAS) 32.11〕 According to 'Linus Tweufilwa Haitembu' Financial assets are intangible assets that represent the monetary value of that specific asset. Financial assets are more liquid assets than tangible assets. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「financial asset」の詳細全文を読む スポンサード リンク
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