Measurement of Debt Instruments under Ind AS

P.R. Sethuraman , Last updated: 06 January 2016 Share Follow on Google News

Financial Instruments are valued either at amortised cost or at fair value. Fair value valuation could be either by fair value through Profit and Loss or Fair value Through Other Comprehensive Income; the latter could be transferred on de-recognition either to Profit and Loss or to other equity depe

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About the Author

P.R. Sethuraman

Chartered Accountantant

The author is a Chartered Accountant with nearly 50 years post qualification experience in industry serving both in Public and private sector as well in audit. He served in various capacities both in Finance and in Internal Audit Division. His experience in industry covers entire spectrum of finance, accounts and manag ... Read more

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