Articles by CA Anuj Agrawal

Derecognition of Financial Liabilities - IND-AS/ IFRS

CA Anuj Agrawal 03 January 2017 at 16:53

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

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

CA Anuj Agrawal 02 January 2017 at 11:02

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

CA Anuj Agrawal 30 December 2016 at 10:49

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..