Equity or Liability? - Ind AS/ IFRS

CA Anuj Agrawal , Last updated: 30 December 2016  
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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
(IFRS/ GST Professional)
Category Accounts   Report

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