Financial instruments as per Ind AS
- Gurgaon Wolters Kluwer 2016
- xxxv, 830 p. 24 cm ; Pbk
Readers World Inv. 267 Dt. 18 Aug 2016/Rs.1295/-
Chapters 1. Introduction to Financial Instruments 2. Financial Instruments – Presentation 3. Classification Financial Instruments 4. Recognition, Measurement, and Derecognition 5. Embedded Derivatives and Reclassification 6. Impairment Methodology 7. Introduction to hedge accounting 8. Fair value Hedge accounting 9. Cash Flow Hedge Accounting 10. Fair value Measurements 11. First time adoption for Financial Instruments 12. Effects of changes in FX Rates 13. Guidance Note on accounting for Derivatives 14. Extracts from annual reports 15. Frequently Asked Questions
Discussion based on Ind AS 32, 109, 107, 113 & 21 Elucidating topics with practical case studies Includes lucid explanation on hedge Accounting A guide to the certificate course in Ind AS (ICAI) and Dip in IFRS (ACCA, UK)