Articles by CA Aman Agrawal

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Change in Recognition of Revenue

Posted by CA Aman Agrawal 27 November 2018 8595 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 10316 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...




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