My compliments to CA. R. Venkata Subramani in bringing out the book ‘Financial Instruments as per Ind AS’ and making a very sincere attempt to bring out the nuances on financial instruments, relevant to Ind AS. The concepts have been explained in a lucid language with ample illustrations. Hedge accounting is another area explained in simplified manner with relevant examples. The writings on new impairment methodology should also be quite useful to the readers to understand the concept with more clarity. All the best.