Articles by CA Anuj Agrawal
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Principal Vs Agent - Revenue (Gross or Net?) as per Ind-AS/ IFRS
Many times Goods and Services are being sold/ rendered by using different kind of arrangements/ entities based on terms and conditions which could change Revenu...
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...
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...
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...
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. ...
Foreign Currency Borrowings - 'Exchange Loss Capitalization' - Ind-As/ IFRS
This article is based on some queries received from some of our readers who actually encountered some practical gaps while dealing with exchange loss
"Commitment fees" and "Processing Fees" on loans - IND AS / IFRS
In general terms one can understand that a 'Commitment fees" is being charged for some approved facility
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