CFM21030 - Accounting for corporate finance: key concepts: terms used in guidance

Summary of terms used in this guidance

Term	Reference in guidance where explained
Amortised cost	CFM21170
Bifurcation	CFM25040
Compound financial instrument	CFM21250
Contract	CFM21080
De-recognition	CFM21740
Derivative	CFM21060
Effective interest method	CFM21170
Embedded derivative	CFM25030
Equity Instrument	CFM21100
Fair Value	CFM21160
Financial Asset	CFM21070
Financial Instrument	CFM21060
Financial Liability	CFM21070
Hedging	CFM27010
Host contract	CFM25030
Hybrid instrument	CFM25010
Recognition	CFM21740