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Accounting of options not traded on stock exchange

This query is : Resolved 

18 May 2013 how to account a option which will expire after balance sheet date as off balance sheet date.? option is not traded

18 May 2013 If you follow AS 30-32 relating to Financial Instruments, Option is a derivative, I suppose, and in such case, it is valued at fair value and P/L is recognised. Fair value is the profit or loss you may have IF you maturity of option is date of balance-sheet.


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