Articles by CA Anuj Agrawal

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Public-Private Arrangements or Service Concession Arrangements - IND AS/IFRS

Posted by CA Anuj Agrawal 04 January 2017 6978 Views

Public related many activities/ services around the world are being given to private entities to build and operate and after certain point of time (depending up...



IND-AS/ IFRS - Write-offs (Banks)

Posted by CA Anuj Agrawal 03 January 2017 7078 Views

In this article we will touch upon some potential changes/ differences where regulator and the Standard setters need to provide more clarity in order to make all such accounting treatments consistent across Industry



Equity or Liability? - Ind AS/ IFRS

Posted by CA Anuj Agrawal 30 December 2016 6181 Views

After the introduction of IFRS (called IND-AS in Indian perspective) in India, now all instruments that are issued by an entity will not accounted just based on...




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