Subramani, Venkata CA R.

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)

9789351296324


IFRS

657.3 SUB