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A financial asset is measured at FVOCI if both conditions are met: (a) the financial asset is held within a business model whose objective is achieved by both collecting contractual cash flows and selling financial assets …

Providing assurance on Business Responsibility & Sustainability Report prepared by the company by evaluating the systems, functions, operations and allied activities. We assess the ‘scope and boundary’ for the B R & S Report

IFRS 17 establishes the principles for the recognition, measurement, presentation and disclosure of insurance contracts. The objective is to ensure that an entity provides relevant information that faithfully represents those contracts

As per Ind AS, certain financial instruments has to be fair valued as on the reporting date. Issuances also needs to be valued in certain cases. Compound instruments should be split and accounted for separately.

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