We use cookies to understand which pages and tools are useful, nothing more — no ad tracking across other sites. You can change this later from the footer.

Skip to content
Lekhya.in

Ind AS 109

Governs financial instruments, including the expected credit loss model for impairment of financial assets.

Read the full working guide

Related terms

  • Ind AS 105

    Governs non-current assets held for sale and discontinued operations, including the specific measurement and presentation rules that apply once an asset meets the held-for-sale criteria.

  • Ind AS 108

    Governs operating segment disclosures, requiring an entity to disclose information to help users evaluate the business activities it engages in and the economic environments it operates in.

  • Ind AS 113

    Governs fair value measurement — a single framework for how fair value is defined and measured across every standard that requires or permits it.

  • Ind AS 115

    Governs revenue from contracts with customers, using a five-step model to determine when and how much revenue to recognise.

Browse every term

231 terms in total, or go deeper with working procedures and worked examples in the resource library.

Back to the glossaryOpen the resource library