Ind As 109 Financial Instruments Scope Recognition Details
Scope of Ind AS 109 This Standard should be applied by all entities to all types of financial instruments except: interests in subsidiaries, associates and joint ventures other than those that are accounted for as per this standard in accordance with the permission given by Ind AS 110, Ind AS 27 or Ind AS 28rights and obligations under leases to which Ind AS 17 Leases However, lease receivables/ lease payables under finance lease are subject to the derecognition requirements of this Standardemployers’ rights and obligations under employee benefit plans, to which Ind AS 19, Employee Benefits financial instruments issued by the entity that meet the definition of an equityrights and obligations arising under (i) an insurance contract or (ii) a contract that is within the scope of Ind AS 104 contains a discretionary participation feature....