Articles by CA Anuj Agrawal
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Financial Guarantees - IND-AS/ IFRS
There are many situations in businesses where a Parent Company issues some kind of written piece of paper (we usually call it guarantee) to a lender on behalf o...
Derecognition of Financial Liabilities - IND-AS/ IFRS
As we are gradually moving towards converged IFRS (known as IND-AS in India) in India, there are some rules which have been prescribed by the new accounting standard related to de-recognition of financial liabilities
Auditor's/ Management perspective - Equity Investments per Ind AS
After the applicability of Ind-As in India the situation specific to the treatment of Equity Investments will be different and it will eventually change the who...
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...
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
Share Application money pending allotment - Ind-AS/ IFRS
It is quite common where an entity provides some amounts as Share Application Money for the sake of allotment of such shares in future.
Reverse Merger : Idea and Vodafone Proposed deal
As we all know and perhaps keep a track about all the latest developments related to the proposed merger of Idea and Vodafone, it would be interesting to co-re...
Associates - Key accounting changes - Ind-AS/IFRS
As India moves towards International Financial Reporting Standards (Ind-AS/ IFRS) requirements gradually, there are some fundamental changes which are imperativ...
Functional Currency - IND-AS/ IFRS
Unlike in current accounting practices in India, there is a need to identify Functional Currency for every entity whose financial statements are being prepared ...
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