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Derivatives

This query is : Resolved 
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(Querist)
27 February 2009 Sir

Is that there is any guidelines for accounting treatment of derivatives.

Regards

CA DIMPAL GOEL
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Manmohan ACA, CS

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Manmohan ACA, CS (Expert)
16 March 2009 AS-30 has been issued

The AS 30 is a complex standard and its main objective is to
establish principles for recognising and measuring financial
instruments whose definition encompass most items of financial
assets, financial liabilities in an entity's balance sheet. The
introduction of this Standard is likely to affect almost all items
in a corporate/bank balance sheet. It deals with recognition/de-
recognition and measurement of financial instruments as also
derivatives and hedge accounting.


Go to ICAI web and find it out

regards,,,,,,,,,,,,,,,,,,,,,,,!
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