Which sentence correctly defines a financial instrument under IAS 32?Your answerAAn item of the statement of financial position that represents a right to receive cash, whether or not that right arises from a contract.BA contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity.CA security held in a portfolio by an entity, assessed from its holder's point of view and without any counterparty being involved.DA commitment to pay a sum of money, when it appears as a liability of the entity that contracted it with a third party.SubmitHint