Articles by CA Aman Agrawal
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Change in Recognition of Revenue
Posted by CA Aman Agrawal
27 November 2018
8638 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
10358 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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