Paper -1 - Financial Reporting (Applicable for May 2026 Exam Onwards) > Module 4 > Chapter 11: Accounting and Reporting of Financial Instruments




Unit 1: Financial Instruments: Scope and Definitions Unit 2: Classification and Measurement of Financial Assets and Financial Liabilities Unit 3: Financial Instruments: Equity and Financial Liabilities Unit 4 : Derivatives and Embedded Derivatives Unit 5: Recognition and Derecognition of Financial Instruments Unit 6: Hedge Accounting Unit 7: Disclosures