The Institute of Chartered Accountants of India (ICAI) has released a Guidance Note on Accounting for Derivative Contracts (Revised 2021) of July, 2021 edition with a Price of Rs.100/-
The Derivative Contracts book contains the Following:
| S.No. | Table of Contents |
| 1 | Introduction |
| 2 | Objective |
| 3 | Scope |
| 4 | Definitions |
| 5 | Key Accounting Principles |
| 6 | Synthetic Accounting not permitted |
| 7 | Recognition of derivatives on the balance sheet at fair value |
| 8 | Hedge Accounting |
| 9 | Interest Rate Benchmark Reform |
| 10 | Presentation in the financial statements |
| 11 | Disclosures in financial statements |
| 12 | Transitional provisions |
| 13 | Effective Date |
Click here for PDF of Derivate Contracts (Online Read) : https://bit.ly/3AwZZdo
Click here for Book (Offline Read) : https://icai-cds.org/
Also read: Income Tax Slab rates for FY 2021-22
