Articles by CA Anuj Agrawal
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Take or Pay long term commodities contracts - Ind AS/ IFRS
There would be many instances where a long term commodity purchase or sale agreement are being entered between the parties where there is a quantity to be deliv...
Appointed date Vs. Acquisition date - Acquisition of Business per Ind AS
Acquisition of business is quite common in today's fast moving dynamics of the world and every such stakeholder of the entity would be interested to know all im...
Convertible Bonds Calculations - Equity & Liability portion - Ind AS/ IFRS
Many of our readers requested to share actual calculation and the process to bifurcate any convertible bonds between Equity & Liability and its related Journal ...
Contingent Assets - Different way of recognition by Ind-AS
There are many transactions/ events that are being taken place where an outcome of the resources are uncertain and no virtual expectations can be defined. This ...
Option to buy Shares given - Vodafone Idea Merger
Recent news on approving merger of Vodafone & Idea at their board level has given many questions related to its accounting under the new framework i.e. Ind-As. ...
System based reconciliation of information furnished in Forms GSTR 1, GSTR 2 with form GSTR 3B
Some important notes/ areas (AUTHORS Notes) based on the circular no 7/2017 dated 1 Sep 2017
Land Operating or Finance Lease - Ind-As / IFRS
In the current Indian accounting system, all lands are being shown as fixed assets in the financial statements of any Company and are being depreciated based on...
Proposed Buy back of Shares by TCS- An Accounting perspective-Ind -As/ IFRS
We all got to hear by now that some major companies in India including Tata Consultancy Services (TCS) are planning to buy back its shares in order to improve e...
De-FACTO Control - Ind-As/ IFRS
Ind-As -110 �Consolidated Financial Statements� para B 41-42 defines situation where even an entity holds less than 50% of the voting rights of another entity
Concessional Loans (below market rates) or discounted items sold to employees- Ind-As/ IFRS
It is quite general practice to provide concessional loans and/ or to provide goods of an entity to its own employees. These are generally treated at their norm...
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