Name: Financial Instruments as per Ind AS - EBC Webstore
Brand: EBC Webstore
SKU: EBC- 9789387506916
Rating: 5 (5 reviews)
ISBN: 9789387506916

Financial Instruments as per Ind AS

by CA R Venkata Subramani

Edition: 2nd Edition, 2019

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Product Details:

Format: Paperback

Pages: 1000 pages

Publisher: Wolters Kluwer Law

Language: English

ISBN: 9789387506916

Dimensions: 22.8 x 15.3 x 2.9 cm

Date Added: 2019-08-12

Search Category: Lawbooks

Jurisdiction: Indian

Overview:

This book covers all the relevant standards that deal with financial instruments viz., Ind AS 32, 109, 107, 113 and 21
The key concepts of the accounting standard are discussed along with several illustrations to elucidate and amplify the topic for better understanding.
The book gives a complete set of journal entries along with the ledger accounts, trial balance, profit & loss account and balance sheet so as to provide a good understanding of the topic covered.
Financial instruments from the perspective of investor as well as the issuer is covered in this book.
Financial instruments recognition, classification, measurement, de-recognition is covered.
The new impairment requirements based on the expected credit model is given with a number of examples.
Hedge accounting as per Ind AS 109 is covered in great detail.
The second edition also covers the accounting treatment of cost of hedging as this is a new concept that helps investor to minimize the fluctuations in profit and loss account due to the cost of hedging.
Hedging instruments covered include interest rate derivatives and FX derivatives.