Ind AS 32 & Disclosure of DFIs

Authors

  • Gautam Mitra University of Burdwan
  • Arjun Gope Iswar Chandra Vidyasagar College, Tripura

DOI:

https://doi.org/10.33516/maj.v50i9.36-40p

Abstract

Banks are widely acknowledged to become large-scale users of DFIs. The findings of this study suggest that the level of disclosures of derivative financial instruments in accordance with AS 32 will increase in the coming years. Financial reporting plays a major role towards the economic growth of a nation. Although the key objective of the reporting is to present the financial status of the business in a prudent and transparent manner, the management often tries to exploit the discretion in accounting standards to influence investor interpretation.

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Published

2015-09-01

How to Cite

Mitra, G., & Gope, A. (2015). Ind AS 32 & Disclosure of DFIs. The Management Accountant Journal, 50(9), 36–40. https://doi.org/10.33516/maj.v50i9.36-40p

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Section

Cover Story