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Articles by CA Anuj Agrawal

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Share Application money pending allotment - Ind-AS/ IFRS

  CA Anuj Agrawal    24 February 2017 at 12:15

It is quite common where an entity provides some amounts as Share Application Money for the sake of allotment of such shares in future.

Posted in Accounts  2 comments |   8556 Views


Land Operating or Finance Lease - Ind-As / IFRS

  CA Anuj Agrawal    22 February 2017 at 10:59

In the current Indian accounting system, all lands are being shown as fixed assets in the financial statements of any Company and are being depreciated based on..

Posted in Accounts  4 comments |   7201 Views


Proposed Buy back of Shares by TCS- An Accounting perspective-Ind -As/ IFRS

  CA Anuj Agrawal    20 February 2017 at 11:01

We all got to hear by now that some major companies in India including Tata Consultancy Services (TCS) are planning to buy back its shares in order to improve e..

Posted in Accounts  1 comments |   16220 Views


De-FACTO Control - Ind-As/ IFRS

  CA Anuj Agrawal    17 February 2017 at 11:42

Ind-As -110 �Consolidated Financial Statements� para B 41-42 defines situation where even an entity holds less than 50% of the voting rights of another entity

Posted in Accounts  7 comments |   5632 Views


Reverse Merger : Idea and Vodafone Proposed deal

  CA Anuj Agrawal    08 February 2017 at 10:52

As we all know and perhaps keep a track about all the latest developments related to the proposed merger of Idea and Vodafone, it would be interesting to co-re..

Posted in Accounts |   10361 Views


Associates - Key accounting changes - Ind-AS/IFRS

  CA Anuj Agrawal    19 January 2017 at 10:32

As India moves towards International Financial Reporting Standards (Ind-AS/ IFRS) requirements gradually, there are some fundamental changes which are imperativ..

Posted in Audit |   15380 Views


Concessional Loans (below market rates) or discounted items sold to employees- Ind-As/ IFRS

  CA Anuj Agrawal    16 January 2017 at 11:13

It is quite general practice to provide concessional loans and/ or to provide goods of an entity to its own employees. These are generally treated at their norm..

Posted in Accounts |   6469 Views


Financial Guarantees - IND-AS/ IFRS

  CA Anuj Agrawal    12 January 2017 at 11:18

There are many situations in businesses where a Parent Company issues some kind of written piece of paper (we usually call it guarantee) to a lender on behalf o..

Posted in Accounts  1 comments |   20598 Views


Functional Currency - IND-AS/ IFRS

  CA Anuj Agrawal    06 January 2017 at 11:04

Unlike in current accounting practices in India, there is a need to identify Functional Currency for every entity whose financial statements are being prepared ..

Posted in Accounts  3 comments |   8687 Views


Public-Private Arrangements or Service Concession Arrangements - IND AS/IFRS

  CA Anuj Agrawal    04 January 2017 at 10:46

Public related many activities/ services around the world are being given to private entities to build and operate and after certain point of time (depending up..

Posted in Accounts |   6909 Views