Equity or Liability? - Ind AS/ IFRS

| Last updated: 30 December 2016

Instrument - Equity or Liability? 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 their legal form. E.g. Preference shares are being accounted as Equity in general in the current scena
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CA Anuj Agrawal

About the Author

IFRS/ GST Professional

14+ years of experience into FINANCIAL REPORTING includsGAAP CONVERSIONS (IFRS/IND-AS USGAAP) and having subject matter expertise. - Fellow member of ICAI - Certified Forensic Accountant from ICAI - Cert in IFRS from ACCA (UK) - and having various certificates from other Institutions e.g.University of Verg ... Read more

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