IFRS in India - jb nagar cpe study circle of wirc of icai
IFRS in India - jb nagar cpe study circle of wirc of icai
IFRS in India - jb nagar cpe study circle of wirc of icai
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<strong>IFRS</strong> <strong>in</strong> <strong>India</strong> – Its Status, Overview <strong>of</strong> Concepts and Impact <strong>in</strong> <strong>India</strong>Annexure 1: Concepts relatively new <strong>in</strong> <strong>India</strong>n GAAPBus<strong>in</strong>ess comb<strong>in</strong>ationAsset or bus<strong>in</strong>ess acquisition?YESIs it abus<strong>in</strong>ess?NODo we havecontrol?NORelevant specificstandard e.g. IAS28, IAS 31Relevant specificstandard e.g. IAS 16.YES<strong>IFRS</strong> 3R (andother standards!)Rakesh Agarwal Slide 40
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