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Compact case
Case
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Reference no. 118-0082-1
Authors: Nikhil Rastogi (Institute of Management Technology - Hyderabad)
Originally published in: 2018
Version: 14-Nov-2018
Revision date: 12-Dec-2018
Length: 4 pages
Data source: Generalised experience

Abstract

The CFO of Motley Ltd needs to recognize the Financial Instruments using the new Indian Accounting Standards. The Financial Assets of the company includes receivables, debt and derivatives (used both for investments as well as hedging). The CFO is not sure of the impact the new standards would have on the financial statements of the current period. The case would clearly bring out the method of recognition as per new standards, the differences between the recognition as per the new standards in comparison to the old and the effect the new standards would have on the current period statements. It would also discuss the use of fair value hedge and cash flow hedge while recognizing any derivative hedging transactions undertaken by the company.

Teaching and learning

This item is suitable for postgraduate courses.

Time period

The events covered by this case took place in 2017-18.

Geographical setting

Region:
Asia
Country:
India

Featured company

Motley Ltd
Employees:
51-200
Type:
Privately held

Featured protagonist

  • Runjun Kalki (female), CFO

About

Abstract

The CFO of Motley Ltd needs to recognize the Financial Instruments using the new Indian Accounting Standards. The Financial Assets of the company includes receivables, debt and derivatives (used both for investments as well as hedging). The CFO is not sure of the impact the new standards would have on the financial statements of the current period. The case would clearly bring out the method of recognition as per new standards, the differences between the recognition as per the new standards in comparison to the old and the effect the new standards would have on the current period statements. It would also discuss the use of fair value hedge and cash flow hedge while recognizing any derivative hedging transactions undertaken by the company.

Teaching and learning

This item is suitable for postgraduate courses.

Settings

Time period

The events covered by this case took place in 2017-18.

Geographical setting

Region:
Asia
Country:
India

Featured company

Motley Ltd
Employees:
51-200
Type:
Privately held

Featured protagonist

  • Runjun Kalki (female), CFO

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