Background of Alternate Investment Fund (AIF): Alternative Investment Fund or AIF means any fund established or incorporated in India which is a privately pooled investment vehicle which collects funds from sophisticated investors, whether Indian or foreign, for investing it in accordance with a defined investment policy for the benefit of its investors. AIF does not […]
Understand the basis and rationale for classification of investment property according to Ind AS 40. Learn how it differs from property for use or sale.
Learn about the accounting treatment of financial guarantee contracts under Ind AS 109. Understand the criteria and requirements for proper classification and reimbursement.
