D, Preetham; Mahadevappa, B. - 2021
IFRS 7 and 9 have requirement, for recognition, measurement and disclosure of derivatives. Derivatives include futures …. The requirements under IFRS 7 and 9 can be applied to commodity derivatives. The aim of the present study is to codify the …, measurement and disclosure index which has been formulated as per IFRS . Data were collected by content analysis method and …