Module VI – Indian Accounting Standards – Ind AS 109 – Financial Instruments

by May 1, 2023Enterprise Valuation Insights

Module VI – Indian Accounting Standards – Ind AS 109 – Financial Instruments

This module talks about provisions related to Financial Instruments under Indian Accounting Standards Ind AS 109 and covers definition, classification and measurement of financial assets and liabilities including hedge accounting. The understanding of this section goes a long way in interpreting and working out valuation related to securities.