Study Material

IFRS 2 (Share based payment) mandates companies to account for expenses for goods or services obtained in exchange for equity…

F&O (Futures and Options) are derivative financial products employed for hedging, speculation, and trading in equity markets. F&O Trading Income…

IAS 37 is the International Accounting Standard (IAS) for guiding when recognising a provision, contingent liabilities and contingent assets. It requires…

IFRS 10 is the International Financial Reporting Standard (IFRS) that gives rules on the presentation and preparation of consolidated financial…

IFRS 9 is the International Financial Reporting Standard (IFRS) that regulates financial instruments' classification, measurement, impairment, and hedge accounting. It…