Chapter 9: Accounting and Taxation

Table of Contents

Accounting Guideline and Disclosure Requirements: Accounting standards and valuation methods prescribed by ICAI or other standard-setting organizations or regulators apply to Exchange Traded Currency Derivatives. The ICAI has issued guidance notes on Accounting for Derivatives Contract (Revised 2021). Entities such as banking, NBFCs, housing finance companies, and insurance entities should follow the accounting treatment for […]
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