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About The Handwritten Notes: New Syllabus Module-5
The document provides an overview of Module 5 of the CA-Final syllabus on financial instruments. It includes 15 parts covering the topic across 63 pages. Key highlights include: 1) It discusses the meaning and classification of financial assets, financial liabilities, and equity instruments under Ind AS 32 and 109. 2) It covers puttable instruments in detail, noting they should be classified as financial liabilities unless they meet strict criteria to be considered equity. 3) Examples, discussion questions, and solutions are provided throughout to help students understand the concepts.
Detailed Information
| Author: | ['Ankit Garg'] |
|---|---|
| Publication Year: | 2021 |
| Pages: | 65 |
| Language: | English |
| Format: | |
| Price: | FREE |
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