00 – Introduction

Chapter Arrangement

by R. Venkata Subramani

Chapter 1 Financial Instruments – The first chapter covers the Accounting Standards for financial instruments and discusses the definition of financial instruments, financial assets and financial liabilities. The various categories of financial instruments contemplated by the accounting standards are discussed along with the fair value measurement concepts. Recognition and de-recognition of financial instruments are covered [...]

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Review – Mr. R. Ravichandran – Commissioner of Income Tax

by R. Venkata Subramani

“Accounting for Investments” by R. Venkata Subramani is a great attempt to deliver a right blend of knowledge and application. Especially in the rapid and ever growing investment scenario there are very few books that focus on the accounting aspects of complex financial products. Ways of accounting treatment in different situations are explained in detail [...]

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