Question

As per IndAS 109, Derivatives instruments are always

Q: Answer-As per IndAS 109, Derivatives instruments are always classified as?

All derivatives are measured at fair value with changes in fair value being recognized in profit and loss for the period, except derivatives that qualify as hedging instruments.

classified as?

A Fair value through profit & loss (FVTPL)

B Fair value through other comprehensive income (FVOCI)

C Amortized cost

D Any of the above

E None of the above

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As per IndAS 109, Derivatives instruments are always

Solution