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of <h1>Ind AS 109: Principles for recognition, measurement, classification, impairment and hedge accounting of financial instruments</h1> Ind AS 109 sets principles for recognising, measuring, presenting and disclosing financial instruments to reflect amounts, timing and uncertainty of future cash flows. It defines scope exclusions, classification of financial assets (amortised cost, FVOCI, FVTPL) based on business model and contractual cash-flow characteristics, and classification of liabilities. It prescribes initial and subsequent measurement, derecognition rules for transfers and extinguishments, impairment using an expected-credit-loss model, treatment of embedded derivatives, reclassifications, and comprehensive hedge-accounting requirements (including designation, effectiveness, rebalancing and discontinuation). Transitional and amendment provisions address lease, revenue, insurance and benchmark reform interactions and effective dates.
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