Publication materials from the RVSBELL Analytics archive.
Browse the materials and posts preserved from the WordPress Publications category, including financial instruments book material, author notes, forewords, introductions, and expert reviews.
01CA Kamal Garg
CA Kamal Garg (Kamal) is a Fellow Member of The Institute of Chartered Accountants of India (ICAI) and a First Class Commerce Baccalaureate from Deen Dayal Upadhyaya College, University of Delhi
02Accounting for Investments – Volume 1
Accounting for Investments Volume 1 attempts to give an exhaustive treatment of various accounting entries that should be recorded by any entity holding any financial instrument. Over the past two decades there have been several innovative financial instruments from the ‘Street’ that calls for special treatment from the accounting, legal and regulatory perspective.
03Accounting for Investments – Volume 2
Accounting for Investments – Fixed Income Securities & Interest Rate Derivatives is the second volume of the Accounting for Investments series. This volume covers the financial instruments of fixed income securities and interest rate derivatives viz. interest rate swaps, caps, floors, collars, reverse collars and cross currency swaps. As in the first volume, this book provides an exhaustive treatment of accounting, presentation and disclosure aspects of any entity dealing with such financial instruments.
04CA Viral Shah
CA Viral Shah, a fellow Member of ICAI, also holds bachelor’s and Master’s in Commerce from Gujarat University, Ahmedabad. He holds a USA CPA license from Arizona State Board of Accountancy. He also has successfully passed the certified course of Ind AS conducted by ICAI. He also has cleared CS (Company Secretary) Professional exam
05Financial Instruments Book Series as per Ind AS 109 (indas109)
This book being the first in this series, gives an introduction about the accounting standards relevant from the perspective of accounting for financial instruments. This gives a basic overview of the three main accounting standards that are covered in this book viz., Ind AS 32, Ind AS 109 and Ind AS 107.
06Foreword by Shri T N Manoharan
Mr R. Venkata Subramani, known for his expertise in the field of Financial Instruments accounting, has come up with a new series of books on Financial Instruments as per Ind AS, incorporating all the relevant aspects of accounting for financial instruments.
07Introduction by Shri M P Vijayakumar
Mr. R. Venkata Subramani (Venkat) authoring a book focused on financial instruments is highly commendable and I thank him for the effort. Venkat has explained the subject and made it look so simple by his hands-on experience on financial instruments as part of his previous assignments.
08Message / Review from CA P. R. Ramesh
Financial Instruments is by far the most complex and difficult subject in the field of accounting. The varied nature of such instruments with a wide range of derivatives and associated risk makes the task of measuring and reporting extremely challenging even for experts in the subject. A number of books have been written on IFRS and more recently on Ind AS but very few books have dwelt at length on the subject of financial instruments.
09Message from Shri Yagnesh Mohanlal Desai
CA R Venkata Subramani (Venkat), has rich and varied experience spanning across the entire gamut of Financial Instruments. He has helped implementation of IFRS / Ind AS especially hedge accounting for several international banks in Europe/APAC region. He is also known for his expertise in computing Expected Credit Loss (ECL) for non-banking financial companies. His hands-on experience has helped him understand the nuances of the subject in great detail.