✔️ Understanding Derivatives – Role and significance in financial risk management
✔️ Ind AS 109 Overview – Applicability to derivative contracts
✔️ Recognition & Classification – Criteria for derivatives under Ind AS 109
✔️ Measurement Principles – Fair value and other valuation approaches
✔️ Hedge Accounting – Impact on financial statements and compliance
✔️ Comparative Analysis – Ind AS 109 vs. AS framework in derivative accounting
✔️ Practical Application – Accounting treatment under Ind AS 109 vs. AS framework
✔️ Case Study – IndusInd Bank accounting discrepancy
✔️ Key Challenges – NFRA observations on derivative accounting
✔️ Best Practices – Ensuring compliance, mitigating risks, and improving financial reporting
✔️ Q&A Session
