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Practical Aspects of Accounting for Financial Instruments ...

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, InsuranceContractsPage 3 What is a Financial instrument?

Certain unquoted investments are not held for trading, instead they are held for medium or long term strategic purpose. Upon the application of Ind AS 109, the Group has chosen to designate these investments in equity instruments as at FVTOCI as the directors believe this provides a more meaningful presentation for medium and long-

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