chapter 13

Financial Instruments: Financial Assets, Financial Liabilities and Investments

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Financial assets, including investments, and financial liabilities have to be measured at fair value (FVTOCI and FVTPL) and amortised costs as per the IFRS converged Indian Accounting Standards thus ushering their financial reporting in a new era. The new accounting treatment has far reaching impact on the reported figures. Go on to capture all that.

CHAPTER OBJECTIVES

This chapter seeks to enable you to develop knowledge and understanding of:

  1. Meaning and significance of financial instruments.
  2. Scope and coverage of Ind AS-32, Ind AS-109 and Ind ...

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