Wolters Kluwer Financial Instruments as Per Ind AS by R VENKATA SUBRAMANI Edition 2020

Description

CONTENTS AT A GLANCE :

1 INTRODUCTION TO FINANCIAL INSTRUMENTS
2 FINANCIAL INSTRUMENTS – PRESENTATION
3 CLASSIFICATION OF FINANCIAL INSTRUMENTS
4 RECOGNITION, MEASUREMENT, AND DERECOGNITION
5 EMBEDDED DERIVATIVES AND RECLASSIFICATION
6 IMPAIRMENT METHODOLOGY
7 INRODUCTION TO HEDGE ACCOUNTING
8 PAIR 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 ( FAQs )
16 COST OF HEDGING