IFRS in India - jb nagar cpe study circle of wirc of icai

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Annexure 1: Concepts relativelynew in Indian GAAP• Presentation of financial statement• Consolidation• Business combination• Leases• Functional currency• Deferred taxes• Employee benefits (includingESOP)• Financial instruments• First time adoption of IFRSRakesh AgarwalSlide 34
IFRS in India – Its Status, Overview of Concepts and Impact in IndiaAnnexure 1: Concepts relatively new in Indian GAAPPresentation of financial statementFree form presentationA complete set of financial statementscomprises:(a) a statement of financial position as at the end ofthe period;(b) a statement of comprehensive income for theperiod;(c) a statement of changes in equity for the period;(d) a statement of cash flows for the period;(e) notes, comprising a summary of significantaccounting policies and other explanatoryinformation; andAn entity may use titles for the statementsother than those prescribed in IAS 1R,however the titles used shall not bemisleading.
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Annexure 3Select IFRS tools andpubl
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IFRS in India - jb nagar cpe study circle of wirc of icai

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