WebMay 29, 2024 · Paragraph 11 of Ind As 32 defines: A financial instrument is any contract that give rise to a financial asset of one entity and a financial liability or equity instrument … WebMar 5, 2024 · Ind AS 32: Financial instruments: presentation: Ind AS 33: Earnings per share: Ind AS 34: Interim financial reporting: Ind AS 36: Impairment of assets: Ind AS 37: Provisions, contingent liabilities and contingent assets: Ind AS 38: Intangible assets: Ind AS 40: Investment property: Ind AS 41: Agriculture .
ICAI’s Quick Referencer (2024 Edition) on IND ASs issued by MCA
WebFinancial Instruments: Presentation (Ind AS 32) Presented by CA. Pooja Gupta – B.Com, FCA, LL.B, CS, Masters in Finance (Germany) I. Presentation (from issuer’s perspective) sets out principles for – Debt v/s Equity Compound Financial Instruments Treasury shares; Offsetting financial assets and financial liabilities II. WebICAI is established under the Chartered Accountants Act, 1949 (Act No. XXXVIII of 1949) Toggle navigation. Home. evaluation of lbbb
Indian Accounting Standard (Ind AS) 32 Financial Instruments: Present…
Web9 BUSINESS MODEL What it is… a matter of fact and not merely an assertion determined by entity’skey management personnel (KMP) determined at a level that reflects how groups of financial assets are managed together to achieve a particular business objective observable through the activities that the entity undertakes to achieve the objective of the business WebJun 22, 2024 · Ind AS 32 Financial Instruments: Presentation Ind AS 33 Earnings per Share Ind AS 34 Interim Financial Reporting Ind AS 36 Impairment of Assets Ind AS 37 Provisions, Contingent Liabilities and Contingent Assets Ind AS 38 Intangible Assets Ind AS 40 Investment Property Ind AS 41 Agriculture Ind AS 101 First-time adoption of Ind AS WebIndian Accounting Standards (Ind AS) are largely converged with the International Financial Reporting Standard (IFRS)... MCA issues narrow scope amendments for Indian Accountin … evaluation of kolb\u0027s learning cycle