000 01227nam a22001697a 4500
020 _a9789351296324
082 _a657.3 SUB
100 _aSubramani, Venkata CA R.
245 _aFinancial instruments as per Ind AS
260 _aGurgaon
_bWolters Kluwer
_c2016
300 _axxxv, 830 p.
_b24 cm ; Pbk
500 _aReaders World Inv. 267 Dt. 18 Aug 2016/Rs.1295/-
505 _aChapters 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
520 _aDiscussion 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)
650 _aIFRS
942 _cBK
999 _c102914
_d102914