Indian Accounting Standard (Ind AS) 109 Financial …

246 Indian Accounting Standard ( ind as ) 109 Financial Instruments (The Indian Accounting Standard includes paragraphs set in bold type and plain type, which have equal authority. Paragraphs in bold type indicate the main principles.) Chapter 1 Objective The objective of this Standard is to establish principles for the Financial reporting of Financial assets and Financial liabilities that will present relevant and useful information to users of Financial statements for their assessment of the amounts, timing and uncertainty of an entity s future cash flows. Chapter 2 Scope This Standard shall be applied by all entities to all types of Financial instruments except: (a) those interests in subsidiaries, associates and joint ventures that are accounted for in accordance with Ind AS110 ConsolidatedFinancial Statements, ind as 27 Separate Financial Statements orInd AS 28 Investments in Associates and Joint Ventures.

Indian Accounting Standard (Ind AS) 109 Financial Instruments (The Indian Accounting Standard includes paragraphs set in bold type and plain type, which have equal authority. Paragraphs in bold type indicate the main principles.) Chapter 1 Objective 1.1 The objective of this Standard is to establish principles for the

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