Articles by CA Anuj Agrawal
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6th amendment to CGST rules (E-Way bill)
Amendment will be called as - SIXTH AMENDMENT to CGST RULES 2017 Amendment effective from - Save as otherwise provided in these rules, they shall come i
Some important notes before finalising TRAN-1 even if already filed
Useful points before finalizing TRAN-1 (practical point of view)- 1) Rule 117 (1) - "Provided further that where the inputs have been received from an Export ...
Non-Controlling Interest - "Initial Measurement" Policy Choice Available?
When an Entity is being acquired by another Entity, it has two way to look at it, first being 100% acquired where all controlling rights will be with Parent Ent...
Protective Rights - If to consider for controlling percentage?
While analyzing the control aspect on any investments made by an entity, we usually go by the definition which suggests that while evaluating such rights which ...
Hedge Accounting - What is allowed to be hedged?
Simple answer is to mitigate all expected losses or adverse effect on fair values of any balance sheet items (e.g. Investments etc) or an effect on Profit/Loss ...
Hedge Accounting - Risk Management 'Strategy' vs Risk Management 'Objectives'
Several of our readers requested to have clarity on Hedge Accounting, However it will indeed be a very long topic hence from now onwards, we will start taking t...
Breach of Covenants of a Loan - 'Classification change' under Ind AS
Almost every loan agreement will be carrying some of the terms and conditions that are required to be fulfilled by a borrower to keep that loan continue as per ...
Normal Sale/Purchase transactions - Embedded Derivatives as per Ind-AS IFRS
In continuation of previous articles on Double-double test, Caps & Floor , Call/Put/ Prepayments, Foreign Currency Bonds ,Credit derivatives & leases related o
Intangible Assets - Finite or Indefinite life?
Intangible Assets are being recognized when it falls under the category of an Asset which has no physical substance and it is a non-monetary item and having ide...
Requirement of Consolidated Financial Statements - Companies Act Vs. Ind AS
In today's globalization and diversified businesses, it is very common to have several associates, Joint Ventures & Subsidiaries companies and various other for...
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