Who is the topper of IAS 2020?
Have a look at the mark sheet of UPSC IAS Topper 2020
|Rank||UPSC Result 2020 Topper List (Candidates’ Name)||UPSC main (written) marks|
Who got second highest marks in UPSC ever?
In 2016, Nandini KR scored 1120 in total and got rank 1 while at rank 2 was Anmol Sher Singh Bedi with 1105 marks.
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- Govt jobs.
Does age matter in UPSC?
You can pursue IAS examination anytime, provided that the upper age limit for appearing in IAS examination is 32 years. There is no specific age set for starting the preparation for IAS. But most IAS aspirants start preparing for this exam after graduation at the age of 21 or 22 years.
Who is the rank 1 in UPSC?
Shubham Kumar secured All India Rank 1 in the UPSC CSE 2020. More than 10 lakh candidates had applied for this exam.
What are the financial instruments under IAS 39?
Financial instruments – hedge accounting under IAS 39 Government grants (IAS 20) Financial instruments – impairment (IFRS 9) Hyper-inflation (IAS 29) Financial instruments – measurement of financial assets and liabilities under IAS 39 Impairment of assets (IAS 36)
What is ineffective portion in IAS 39?
Ineffective portion shall be recognized to profit or loss. IAS 39 then prescribes rules for accounting when a forecast transaction subsequently results in recognition of a financial or non-financial asset or liability. A hedge of a net investment in a foreign operation is accounted in the similar way as a cash flow hedge.
What is initial recognition under IAS 39?
Initial recognition. IAS 39 requires recognition of a financial asset or a financial liability when, and only when, the entity becomes a party to the contractual provisions of the instrument, subject to the following provisions in respect of regular way purchases. Regular way purchases or sales of a financial asset.
What are the IAS 39 requirements for embedded technologies?
IAS 39 requires that an embedded derivative be separated from its host contract and accounted for as a derivative when: [IAS 39.11] If an embedded derivative is separated, the host contract is accounted for under the appropriate standard (for instance, under IAS 39 if the host is a financial instrument).