Go AD-Free with CAclubindia Pro and Daily WhatsApp Updates. Subscribe Now!

Articles by CA Aman Agrawal

Change in Recognition of Revenue

Posted by CA Aman Agrawal 27 November 2018 8605 Views

PrefaceInternational Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB) issued their long-awaited converged standard on revenue

Example on IND-AS 21: Conversion from Functional to Presentation Currency

Posted by CA Aman Agrawal 24 September 2018 10322 Views

Branch A of ABC Limited. Its functional currency is USD. However, Branch A is required by law to present its financial statements in INR as presentation currenc...