Futures & Options


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(Querist)
15 September 2010 Do anybody have any presentation on accounting of Futures and Options or any guidence note has been issued by ICAI. If yes, u can mail me ar goyalsunil06@yahoo.co.in

15 September 2010 visit this link
https://www.caclubindia.com/share_files/guidance-note-on-accounting-for-futures-options-28916.asp

28 September 2010 Hi Sunil, why do u want Guidance note for the same ? Because from the date Accounting Standard 30 becomes recommendatory in nature (1.4.2009), the following Guidance Notes issued by the Institute of Chartered Accountants of India, stand withdrawn:

(i) Guidance Note on Guarantees & Counter Guarantees Given by the Companies.

(ii) Guidance Note on Accounting for Investments in the Financial Statements of
Mutual Funds.

(iii) Guidance Note on Accounting for Securitisation.

(iv) Guidance Note on Accounting for Equity Index and Equity Stock Futures and
Options.
Regards, CA Shakuntala Chhangani


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