Financial Instruments: Disclosures
presenting financial assets and financial liabilities in Ind AS 32, Financial Instruments: Presentation, and Ind AS 109, Financial Instruments. Scope 3 This Ind AS shall be applied by all entities to all types of financial instruments, except: (a) those interests in subsidiaries, associates or joint ventures that are accounted for in
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us.aicpa.orgConcentrations of credit risk – Financial instruments that potentially subject Big National Charity, Inc. to concentrations of credit risk consist principally of cash and cash equivalents and investments. Big National Charity, Inc. maintains its cash and cash equivalents in various bank accounts that, at times, may