This course explores techniques, models and industry practices used in the valuation
In India, financial reporting requirement has undergone a significant shift over the past few years.
Transition to Ind AS had significant accounting and business implications.
United States Generally Accepted Accounting Principles (US GAAP) are used by most US public and private corporations and also by their international affiliates.
Derivative instruments raise questions about off-balance-sheet financing, unjustifiable deferrals of losses, premature recognition of gains, and inadequate disclosure of information in financial statements about risks, fair values, and other attributes of these instruments.
The scope of IFRS 13 is wider than that of IFRS 7 as it includes non-financial assets and liabilities measured at fair value.