FreyrLease https://validator.w3.org/feed/docs/rss2.html Consequence of not de-recognising an asset after the sale FVOCI (equity instruments) and FVOCI (debt instruments) Ind ASs relating to financial instruments Ind AS for financial instruments replica of IFRS? Contract to deal in non-financial item Contract meant for own use Own use exemption as per the Accounting Standard Contract is settled through the entity’s own equity instrument What are treasury shares and how are these presented Measurement categories for financial assets Debt instrument measured at FVOCI Financial asset categorised as FVOCI Is there a choice to designate as FVTPL? Classification of derivative instruments SPPI test & business model objective test What does Interest represent? Difference between time value of money and modified time value of money Change in contractual cash flows Long-term financial liability classified as FVTPL Modification of contractual cash flows Can a corporate entity still follow settlement date accounting? Treatment of transaction costs Effective interest Rate Accounting treatment for FVOCI Instruments Difference between amortised cost & held-to-maturity Current standards for financial instruments as per AS? Designation of contracts deal a non-financial item on first time adoption Recognition of financial instruments on first-time adoption Effective rate of interest during the first-time adoption First-time adoption while classifying a financial instrument Derecognise financial assets/financial liabilities retrospectively Foreign currency risk in a firm commitment as a fair value hedge Credit adjusted effective interest rate Loss allowance as per Ind AS 109 Impairment model for different categories of financial assets Gains and losses on assets measured at FVOCI Gains and losses from liabilities designated as FVTPL Gains and losses on a financial instrument Reclassification of a financial asset Separately accounting for an embedded derivative What is an embedded derivative? What is a hybrid contract? What is the concept of effective interest method? Contractual cash flows & effective interest rate Blog Derecognition of a financial asset What is a Financial instrument? What is SPPI test? Effective Rate of Interest – EIR Home