https://www.taxtmi.com/acts?id=19797 Ind AS 107 requires disclosures that enable users to assess the significance of financial instruments and the nature, extent and management of related risks. Entities must disclose instrument categories, fair values, reclassifications, offsetting arrangements, collateral, defaults, income and expense, and material accounting policies. The Standard requires detailed disclosures on hedge accounting, expected credit losses, liquidity-risk maturity analyses, market-risk sensitivity, and transfers of financial assets with continuing involvement. It also requires disclosures for contracts referencing nature-dependent electricity and interest-rate benchmark reform where applicable. en-us Wed, 03 Jun 2015 16:34:10 +0530 Thu, 13 Aug 2026 17:58:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19797 Ind AS 107 requires disclosures that enable users to assess the significance of financial instruments and the nature, extent and management of related risks. Entities must disclose instrument categories, fair values, reclassifications, offsetting arrangements, collateral, defaults, income and expense, and material accounting policies. The Standard requires detailed disclosures on hedge accounting, expected credit losses, liquidity-risk maturity analyses, market-risk sensitivity, and transfers of financial assets with continuing involvement. It also requires disclosures for contracts referencing nature-dependent electricity and interest-rate benchmark reform where applicable. Act-Rules Companies Law Wed, 03 Jun 2015 16:34:10 +0530 https://www.taxtmi.com/acts?id=19797