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Articles by CA Anuj Agrawal

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Derecognition of Financial Liabilities - IND-AS/ IFRS

  CA Anuj Agrawal    03 January 2017 at 16:53

As we are gradually moving towards converged IFRS (known as IND-AS in India) in India, there are some rules which have been prescribed by the new accounting standard related to de-recognition of financial liabilities



IND-AS/ IFRS - Write-offs (Banks)

  CA Anuj Agrawal    02 January 2017 at 11:02

In this article we will touch upon some potential changes/ differences where regulator and the Standard setters need to provide more clarity in order to make all such accounting treatments consistent across Industry



Equity or Liability? - Ind AS/ IFRS

  CA Anuj Agrawal    30 December 2016 at 10:49

After the introduction of IFRS (called IND-AS in Indian perspective) in India, now all instruments that are issued by an entity will not accounted just based on..