Transcription of Practical Aspects of Accounting for Financial Instruments ...
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Practical Aspects of Accounting for Financial Instruments under Ind AS IndAS 32 Financial Instruments : Presentation IndAS 109 Financial Instruments IndAS 107 Financial Instruments : DisclosuresCA Rajesh A. ModyCA Santosh Maller16 August 2020 ICAI WIRC Ind AS Refresher CoursePage 2 Scope exclusionsScopeExceptionApplicableStanda rdInterests insubsidiariesInd AS 27, Consolidated and Separate FinancialStatementsInterests inassociatesInd AS 28, Investments inAssociatesInterests in jointventuresInd AS 111, Interests in JointVenturesEmployee benefitplansInd AS 19, EmployeeBenefitsShare-based paymenttransactionsInd AS 102, Share-BasedPaymentContracts for contingent consideration in businessCombinationsInd AS 103, BusinessCombinationsInsurancecontractsIn d AS 104.
Page 5 Financial liability Any liability that is A contractual obligation: To deliver cash or another financial asset to another entity To exchange financial assets/ liabilities under potentially unfavourable conditions, or A contract that will or may be settled in the entity’s own equity instruments and is: Non-derivative for which the entity is or may be obliged to
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