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  2. Indian Accounting Standards - Wikipedia

    en.wikipedia.org/wiki/Indian_Accounting_Standards

    Ind AS 107: Financial Instruments: Disclosures Ind AS 108 Operating Segments Ind AS 109 [10] Financial Instruments Ind AS 110 Consolidated Financial Statements Ind AS 111 Joint Arrangements Ind AS 112 Disclosure of Interests in Other Entities Ind AS 113 Fair Value Measurement Ind AS 114 Regulatory Deferral Accounts Ind AS 115 [11] [12]

  3. Financial instrument - Wikipedia

    en.wikipedia.org/wiki/Financial_instrument

    Financial instruments are monetary contracts between parties. They can be created, traded, modified and settled. They can be cash (currency), evidence of an ownership, interest in an entity or a contractual right to receive or deliver in the form of currency (forex); debt (bonds, loans); equity (); or derivatives (options, futures, forwards).

  4. List of FASB pronouncements - Wikipedia

    en.wikipedia.org/wiki/List_of_FASB_pronouncements

    This article is an incomplete list of Financial Accounting Standards Board (FASB) pronouncements, which consist of Statements of Financial Accounting Standards ("SFAS" or simply "FAS"), Statements of Financial Accounting Concepts, Interpretations, Technical Bulletins, and Staff Positions, which together presented rules and guidelines for preparing, presenting, and reporting financial ...

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  6. ISO 10962 - Wikipedia

    en.wikipedia.org/wiki/ISO_10962

    ISO 10962, known as Classification of Financial Instruments (CFI), is a six-letter-code used in the financial services industry to classify and describe the structure and function of a financial instrument (in the form of security or contract) as part of the instrument reference data.

  7. Income Computation and Disclosure Standards - Wikipedia

    en.wikipedia.org/wiki/Income_Computation_and...

    The government specified a deferment of one year from the date of implementation of these standards; the notified ICDS will be applicable from the financial year 2016-17. [ 1 ] [ 2 ] ICDS were issued with the aim of bringing uniformity in accounting policies governing computation of income in accordance with tax related provisions, and also ...

  8. List of International Financial Reporting Standards - Wikipedia

    en.wikipedia.org/wiki/List_of_International...

    This is a list of the International Financial Reporting Standards (IFRSs) and official interpretations, as set out by the IFRS Foundation. It includes accounting standards either developed or adopted by the International Accounting Standards Board (IASB), the standard-setting body of the IFRS Foundation.

  9. Financial Instruments Reference Database System - Wikipedia

    en.wikipedia.org/wiki/Financial_Instruments...

    According to the technical specification, [3] new entries are published on a daily basis, every morning by 09:00 CET as XML-file. It contains the ISIN and the Market Identifier Code (MIC) as well as e.g. the Classification of Financial Instruments (CFI)-code and other information of the instrument.