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Articles by CA Aman Agrawal

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Change in Recognition of Revenue

  CA Aman Agrawal    31 May 2018 at 11:14

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

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Posted in Accounts  2 comments |   7713 Views

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

  CA Aman Agrawal    28 March 2018 at 10:42

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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Posted in Accounts  1 comments |   8271 Views