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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Financial instruments accounting: recognition, derecognition, classification, expected credit losses and hedge accounting rules explained.</h1> Ind AS 109 sets principles for recognition, derecognition, classification and measurement of financial assets and liabilities. It prescribes scope exclusions, criteria for initial recognition, and detailed derecognition tests based on expiry of cash flow rights, transfer of rights or retention with obligations, and evaluation of retained risks, rewards and control. Classification depends on the business model and contractual cash flows, leading to measurement at amortised cost, FVOCI or FVTPL, with impairment measured by an expected credit loss model and comprehensive hedge accounting requirements including transition and designation rules.

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