以下是高顿网校小编为学员整理的：p2公司报告，供学员参考。
 
　　Derivative: a financial instrument or other contract with all three of the following characteristics:
 
　　(a) Its value changes in response to the change in a specified interest rate, financial instrument price, commodity price, foreign exchange rate, index of prices or rates, credit rating or credit index, or other variable (sometimes called the underlying);
 
　　(b) It requires no initial net investment or an initial net investment that is smaller than would be required for other types of contracts that would be expected to have a similar response to changes in market factors; 
 
　　(c) It is settled at a future date
 
　　IAS 32 makes it clear that the following items are not financial instruments.
　　- Physical assets, eg inventories, property, plant and equipment, leased assets and intangible assets (patents, trademarks etc)
　　- Prepaid expenses, deferred revenue and most warranty obligations
　　- Liabilities or assets that are not contractual in nature
　　- Contractual rights/obligations that do not involve transfer of a financial asset, eg commodity futures contracts, operating leases
　　Contingent rights and obligations meet the definition of financial assets and financial liabilities respectively, even though many do not qualify for recognition in financial statements.
 
　　高顿网校小编寄语：自信是成功的先决条件。

 　　ACCA官方微信　　　　
　　扫一扫微信，*9时间获取2014年ACCA考试报名时间和考试时间提醒
　　
　　高顿网校特别提醒：已经报名2014年ACCA考试的考生可按照复习计划有效进行！另外，高顿网校2014年ACCA考试辅导高清课程已经开通，通过针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升备考效果。
　　
　　报考指南：2014年ACCA考试备考指南
　　免费题库：2014年ACCA考试免费题库
　　考前冲刺：ACCA备考秘籍
　　高清网课：ACCA考试网络课程