CA Update: Guidance Note on Accounting for Derivative Contracts (Revised 2021)

The Institute of Chartered Accountants of India (ICAI) has released a Guidance Note on Accounting for Derivative Contracts (Revised 2021) of July, 2021 edition with a Price of Rs.100/-

The Derivative Contracts book contains the Following:
S.No.Table of Contents
1Introduction
2Objective
3Scope
4Definitions
5Key Accounting Principles
6Synthetic Accounting not permitted
7Recognition of derivatives on the balance sheet
at fair value
8Hedge Accounting
9Interest Rate Benchmark Reform
10Presentation in the financial statements
11Disclosures in financial statements
12Transitional provisions
13Effective Date
ACCOUNTING FOR DERIVATIVE CONTRACTS

Click here for PDF of Derivate Contracts (Online Read) : https://bit.ly/3AwZZdo
Click here for Book (Offline Read) : https://icai-cds.org/

Also read: Income Tax Slab rates for FY 2021-22

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