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<h1>Reclassification of Financial Assets: Procedures and Journal Entries under Ind AS 32, 107, 109</h1> The accounting treatment for the reclassification of financial assets under Indian Accounting Standards (Ind AS) 32, 107, and 109. It details the procedures for reclassifying financial assets between amortised cost, fair value through other comprehensive income (FVTOCI), and fair value through profit or loss (FVTPL). Upon reclassification, assets are measured at fair value, and any resulting gain or loss is recognized in either other comprehensive income or profit and loss, depending on the new classification. The document includes journal entries for various reclassification scenarios, such as bonds moving between different categories.
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