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.........................................................................................................................Book DescriptionThis book deals with accounting treatment of equity index futures, equity stock futures, equity index options and equity stock options (hereinafter collectively referred to as 'Equity Derivative Instruments') from the viewpoint of the parties who enter into such contracts as buyers or sellers. It also contains detail study on Futures and Options.Second Part of this book deals with accounting for financial instruments. Accounting for Financial instruments under IFRS is complex. Entities should take the time to understand the requirements, including the impact on systems, processes and documentation. This publication provides an overview of revised IAS 32, revised IAS 39 and IFRS 7, as they are applied by first-time adopters and existing IFRSpreparers.This book also includes the amendment to IAS 32 Puttable Financial Instruments and Obligations Arising on Liquidation issued in February 2008 that is effective for annual periods beginning on or after 1st January, 2009 and makes reference to IFRS 3 Business Combinations issued in January 2008 that is effective for annual periods beginning on or after 1st July, 2009.This book incorporates relevant discussions from meetings of the International Accounting Standards Board and International Financial Reporting Interpretations Committee that took place up to the end of March/June 2009. This book also includes fair value principles and US-GAAP comparison for financial instruments..........................................................................................................................ContentsPart I – Futures, Options and DerivativesChapter 1. Derivatives Market in IndiaChapter 2. Nature of Equity Derivatives InstrumentsChapter 3. Important Definitions and Technical TermsChapter 4. FuturesChapter 5. OptionsChapter 6. Trading in Equity Derivative InstrumentsChapter 7. Accounting for DerivativesPart II – Financial InstrumentsChapter 1. Analysis of AS-30 and IAS-39, Financial Instruments Recognition and MeasurementChapter 2. Analysis of Indian AS-31 and IAS-32, Financial Instruments: PresentationChapter 3. Analysis of AS-32 and IFRS-7, Financial Instruments : DisclosureChapter 4. Financial Instruments : Scope and DefinitionsChapter 5. Financial Assets : Recognition, Classification and MeasurementChapter 6. Derecognition of a Financial AssetChapter 7. Impairment of Financial AssetsChapter 8. Financial Liabilities and EquityChapter 9. DerivativesChapter 10. Embedded DerivativesChapter 11. Hedge AccountingChapter 12. Fair Valuation PrinciplesChapter 13. Accounting of Foreign Currency Convertible BondChapter 14. US GAAP Comparison : For Derivatives, Embedded Derivatives, Hedge Accounting, Financial Assets and Financial Liabilities.........................................................................................................................
