ICAI Guidance Note
The revised note issued by the Institute of Chartered Accountants of India in 2021, effective for accounting periods beginning on or after 1 April 2021, governing the accounting treatment of derivative transactions…
This one is not written up yet
The definition above is the short version. A full explanation — how it works, a worked example and the exam traps — is still being written. In the meantime the chapter below covers it in context.
Written up from the same chapter
Where this is taught
Free preparation for NISM Series XVI← All terms