Derivatives under IAS-39: A Bird Eye view

CA S.SAIRAM , Last updated: 06 August 2010  
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Derivatives under IAS-39: A Bird Eye view The word Derivative in common parlance means anything which has no identity or value of its own. Its value is based on the movement in value of another. In the context of financial instruments the term Derivative indicates an instrument which is

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Published by

CA S.SAIRAM
(IFRS Consultant)
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