Scope of securities accounting exclusions: interest/dividend recognition, insurance-held securities, and securities of mutual funds and banks. The application of ICDS-VIII excludes: the basis for recognition of interest and dividends on securities (covered by ICDS IV); securities held by ... Summary
Scope of securities accounting exclusions: interest/dividend recognition, insurance-held securities, and securities of mutual funds and banks.
The application of ICDS-VIII excludes: the basis for recognition of interest and dividends on securities (covered by ICDS IV); securities held by insurers; and securities held by mutual funds, venture capital funds, banks and public financial institutions formed under statute or declared under the Companies Act.
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