IND AS – 32/107/109 – Financial Instruments – Part 2 – CA Final – Financial Reporting – Revision Series

IND AS – 32/107/109 – Financial Instruments – Part 2 – CA Final – Financial Reporting – Revision Series

 

Financial Instrument : Contract between 2 parties which creates financial asset for one entity and financial liability or equity for another entity. Definitions on Financial Assets, Financial Liabilities, Equity and Derivatives.

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