Mr. R. Venkata Subramani, a published author of two volumes of the series ‘Accounting for Investments’, known for his in-depth practical exposure in the field of Financial Instruments has brought out the book “Financial Instruments as per Ind AS” which would prove to be an invaluable companion for anyone dealing with the financial instruments – accounting, reporting, presentation and disclosure.
The key concepts enunciated by the accounting standards on financial instruments are brought out in a very simple manner. Each topic is discussed along with adequate illustrations to elucidate the topic for getting an insight into the same. Journal entries along with the ledger accounts, trial balance, profit & loss account and balance sheet are also given to get a complete grasp of the topic covered which makes this book an extremely useful.
Dr. Rajkumar S. Adukia, FCA, ACS, ACMA, LL.B. MBA., Dip IFRS (UK), Ph.D.
Central Council Member, ICAI (1998 – 2016)
Chairman, Ind AS (IFRS) Implementation Committee (2014-15)