Accounting treatment for derivative contracts was earlier covered by AS 30, 31 & 32 which was withdrawn in March 2011 owing to revision in IAS 39, Financial Ins..
5 Observations about CA After 1 year of being a member1. CA is not the gateway to success:The one of the major reason why everybody opts for chartered accountancy is the ever prevailing notion that CA is a gateway to success. We have started hearing