IND AS 32, 107, 109 Financial Instruments | CA FINAL REVISION LECTURE | FR & AFM BY BHAVIK CHOKSHI

00:00:00 Introduction
00:00:29 Definitions of FA, FL, Equity:
00:27:18 Classification of FA
00:41:40 Classification of FL
00:43:41 Accounting of FA / FL:
01:17:26 Compound Fin Instruments:
01:46:55 Trade/Settlement Date Acc
01:49:06 Exception Puttable Instruments
01:53:30 Derivatives
01:57:18 Embedded Derivatives
02:03:08 Prepayment Options in Loan
02:09:22 Forex Derivative in Purchase / Sale
02:18:55 Derecognition of FA
02:35:20 Derecognition of FL
02:45:12 Impairment of FA
02:45:21 Financial Guarantee
03:01:27 Hedge Accounting
03:11:50 Q1 Loan off market Parent Subsi
03:18:47 Q2 Loan off market Employee with Prepayment
03:28:00 Q3 CFI Compulsory Conversion with transaction cost
03:34:11 Q4 CFI Optional Conversion with Early Redemption
03:40:19 Q5 Derivatives Accounting
03:51:12 Q6 Derecognition of FL

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[durgaprasad]

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[soumyasudattananda]

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[karthick]

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