ICAI has issued today Guidance note on Accounting for Derivatives.
This Guidance Note is an interim measure to provide recommendatory guidance on accounting for derivative contracts and hedging activities considering the lack of mandatory guidance in this regard with a view to bring about uniformity of practice in accounting for derivative contracts by various entities.
Please refer link to view / Download GN on Accounting for Derivatives http://220.227.161.86/37597research27174.pdf
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