24 January 2016
Non-applicability of AS 30, 31 and 32 on the topic ‘Accounting and Reporting of Financial Instruments’ : Ind AS 32 “Financial Instruments: Presentation”, Ind AS 107 “Financial Instruments: Disclosures” and Ind AS 109 “Financial Instruments” have been made applicable to the topic ‘Accounting and Reporting of Financial Instruments’ instead of AS 30 “Financial Instruments: Recognition and Measurement”, AS 31 “Financial Instruments: Presentation” and AS 32 “Financial Instruments: Disclosures”.
24 January 2016
source: http://resource.cdn.icai.org/40502bos30265.pdf Applicability of Standards/Guidance Notes/Legislative Amendments etc. for May, 2016 – Final Examination
24 January 2016
Announcement regarding Non-application of AS 30, AS 31 and AS 32 in the Final Course Paper 1: Financial Reporting - (23-11-2015) ; link: http://www.icai.org/new_post.html?post_id=12141&c_id=343
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