Impairment - Expected Credit Loss (ECL)

Discussion on the Expected Credit Loss model as per Ind As 109 (IFRS 9)

Trading – FVPL – Summary

Equity securities are represented by ownership shares as common stock or preferred stock, rights to acquire ownership shares such as stock warrants or rights, or call options. The category also includes rights to dispose of ownership in shares by way of put options....

R. Venkata Subramani

Financial Instruments

Hedge Accounting

ECL / CECL

IFRS / US GAAP / Ind AS

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