Study Material

Businesses must correctly classify, recognize, and measure financial assets and liabilities in financial reporting. Ind AS 109 financial instruments outline…

Every organization must provide Statutory Benefits for Employees to ensure their well-being and financial security. These benefits are governed by…

For the temporary use of the asset, the Lessor pays hard cash at scheduled rentals to the Lessor. But ownership of…

By definition, a lease and a license agreement are different means by which rights to use the property are granted.…

Derivative Instruments means contracts derived from the value of one or more underlying asset(s) or index/indices or other benchmark(s). They hedge,…