Financial Instruments – Hedge – IndAS 109 (Cash Flow Hedge & Fair Value Hedge) by CA. Jai Chawla financial instrument

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Financial Instruments - Hedge - IndAS 109 (Cash Flow Hedge & Fair Value Hedge) by CA. Jai Chawla

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#Financial #Instruments #Hedge #IndAS #Cash #Flow #Hedge #amp #Fair #Hedge #Jai #Chawla
Financial Instruments – Hedge – IndAS 109 (Cash Flow Hedge & Fair Value Hedge) by CA. Jai Chawla
financial instrument
ดูวิธีการทำเงินออนไลน์ล่าสุดทั้งหมด: ดูเพิ่มเติมที่นี่
ดูวิธีการทำเงินออนไลน์ล่าสุดทั้งหมด: ดูเพิ่มเติมที่นี่

See also  Investigation & Due Diligence | Steps In Financial Due Diligence Review | Questions | Part 7 A financial due diligence

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manu Bhai 13/10/2021 - 7:47 PM

sir ji naya company incorporate hua lekin operation start nahi hua toh audit fees preliminary expenditure mein charge karege kya.

Harsh Thakral 13/10/2021 - 7:47 PM

Waah 😊 super

Aanchal goyal 13/10/2021 - 7:47 PM

Thanku sir 😀 it was really helpful.

Yannib Sharma 13/10/2021 - 7:47 PM

Thank you for the video. You're gifted. God bless you

Hemadri A 13/10/2021 - 7:47 PM

thanks sir

Hari Hari 13/10/2021 - 7:47 PM

what an explation sir really fabulas i only understand little bit hindi even watched full class but i get full clarity on conscept thanks for uploading sir

Anshu 13/10/2021 - 7:47 PM

Fair value hedge??

K Vijay 13/10/2021 - 7:47 PM

I like the way of your teacher style and excellent experience..

harshit Jain 13/10/2021 - 7:47 PM

Nicely taken

Manohar Kanwar 13/10/2021 - 7:47 PM

Sir u r best….. U made hedge simple for me

piyush agrawal 13/10/2021 - 7:47 PM

Very specific and to the point explanation. Great sir very nice teaching. Thanks for such clear explanation

Gunjan Bothra 13/10/2021 - 7:47 PM

Awesome Lecture sir

Ankit Kumar Bairwa 13/10/2021 - 7:47 PM

Sir asset pura likha karo

shivakumar bv 13/10/2021 - 7:47 PM

Very nice explanation…. Thank u

Ram Hindocha 13/10/2021 - 7:47 PM

Really well explained topic sir 👍🏽 superb

Biswajit Bal 13/10/2021 - 7:47 PM’s great plz upload 2nd part..

Manisha Patel 13/10/2021 - 7:47 PM

Sir you made this topic very easy to grasp
Very beautifully explained and planning of teaching is very good.
Thank You Sir

lakshmi kb 13/10/2021 - 7:47 PM

can we get video for solved questions sir?

Abhishek Mishra 13/10/2021 - 7:47 PM

Superb explanation sir…amazing concept clarity.

suraj sharma 13/10/2021 - 7:47 PM

Awesome Sirji

Envision CA Final 13/10/2021 - 7:47 PM Reply
Manvith Shetty 13/10/2021 - 7:47 PM

Nice explained.. thank you

CA Durga prasad 13/10/2021 - 7:47 PM

Tqsm sir .

For lucid explanation ☺️

kiranmai ch 13/10/2021 - 7:47 PM

It was really amazing,really conceptal

UDIT SINGHAL 13/10/2021 - 7:47 PM

Sir, Can you tell me one more derivatives other than Future forwards, options and swaps?

Arman khan 13/10/2021 - 7:47 PM

Great Sir, Appreciable……finally after 4 years of becoming i have understood Hedging concept….Thank you so much for your efforts…

atyuin negi 13/10/2021 - 7:47 PM

Firm commitment vo hota hai jo standard me likha ho…..😁😁 We all know what I mean….

Nitin Bhalla 13/10/2021 - 7:47 PM

39:35 – Cash Flow Hedge

Kartik Sharma 13/10/2021 - 7:47 PM

Please make videos with less time and be precious
There are too much repitition

swati agarwal 13/10/2021 - 7:47 PM

Hi sir very good morning,

In embedded derivative (Financial instruments): Illustration number 6 page 12.139 ICAI module,

We ( ABG private limited ) are importer of solar machine and we booked a forward $ buy conteact @ Rs. 65/$.

Payment due is : $ 50 million.

And if on maturity, $ reaches to Rs. 66/$.

Are we at gain or loss?

In my opinion, we are at gain because we locked the buying rate @ 65 rs./$.
And it has increased to we saved Rs. 1.

But in financial instruments, Ind as 109, they are writing we are at loss of rs. 1 /$. So total loss Rs. 50 million ( $50 million * rs.1/$ = rs. 50 million )

1.They first make a host purchase contract for buying $ and they it is denominated in functional currency i.e. Rupee.
($50 million * 65= rs. 3250 million).
Amount in functional currency is rs. 3250 million

2. They determined this amount of Rs. 3250 million using relevent forward exchange rate i.e. Rs. 65/$.

3. The embedded derivative is a forward currency contract to sell the applicable amount ($ 50 million) of the contract currency ($) for the functional currency (rupee), at the same forward exchange rate. Total comes same rupee 3250 million.

Therefore, the effect is that the fair value of the embedded derivative is intiallly 00.

4. Subsequent changes in the fair value of embedded derivative are recorded in profit and loss.

5. On delivery of the non-financial item (solar panel) the host contract is fulfilled and the embedded derivative is effectively settled.

A foreign currency creditor is recognised for the contract amount ($ tp million ), translated at the spot rate (Rs.66/$).

The closing carrying amount of embedded derivative ($ 50million *rs 1/$ = Rs. 5 crore ) is added to the functional currency amount (325 crores )

So total 325 crore +5 crore = 330 crores.

Satya Dev 13/10/2021 - 7:47 PM

Hedge accounting concept….nice explanation


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