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derivative instrument

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Noun1.derivative instrument - a financial instrument whose value is based on another security
derivative
legal document, legal instrument, official document, instrument - (law) a document that states some contractual relationship or grants some right
futures contract - an agreement to buy or sell a specific amount of a commodity or financial instrument at a particular price on a stipulated future date; the contract can be sold before the settlement date
law, jurisprudence - the collection of rules imposed by authority; "civilization presupposes respect for the law"; "the great problem for jurisprudence to allow freedom while enforcing order"
option - the right to buy or sell property at an agreed price; the right is purchased and if it is not exercised by a stated date the money is forfeited
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133, Accounting for Derivative Instruments and Hedging Activities, do not provide adequate information to financial statement users.
FASB seeking comments on derivative, hedging activity by CPA Letter
Normal purchases and normal sales are contracts that provide for the purchase or sale of something other than a financial instrument or derivative instrument that will be delivered in quantities expected to be used or sold by the reporting entity over a reasonable period in the normal course of business.
Official releases: FASB No. 149 ... AICPA Council resolutions by Journal of Accountancy
133 -- the rule pertaining to derivative instruments and hedging transactions -- many observers voiced concerns that a host of contractual arrangements, including many purchases and sales agreements, satisfied the definition of a derivative and had to be accounted for as such.
What's normal in derivatives accounting. (Derivatives) by Kawaller, Ira G. / Financial Executive
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