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

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IFRS in India – Its Status, Overview of Concepts and Impact in IndiaAnnexure 1: Concepts relatively new in Indian GAAPDeferred taxesDeferred Tax journal entriesSituationGeneral ruleAdjustment to FV on acquisitionTransaction or event recognised in equityWhere deferred tax is recordedIncome statementAdjust goodwillEquityRakesh Agarwal Slide 48
IFRS in India – Its Status, Overview of Concepts and Impact in IndiaAnnexure 1: Concepts relatively new in Indian GAAPDeferred taxesKey GAAP differencesBalance sheet approach Vs Income statement approachDeferred tax shall be recognised on following temporary differences• Revaluation of PPE• Foreign currency translation• Consolidation adjustments• Unrealised gains/ losses of subsidiaries, associates or joint ventureDeferred tax assets shall be recognised based on probability criteriaRakesh Agarwal Slide 49
Page 3 and 4: Transitioning to IFRSIFRS across th
Page 5 and 6: The Preface and The FrameworkPrefac
Page 7 and 8: IFRS in India - Its Status, Overvie
Page 17 and 18: Essentials of IFRSConversion Approa
Page 27 and 28: Rakesh AgarwalPreparation ofIFRS fi
Page 47: IFRS in India - Its Status, Overvie
Page 91 and 92: Annexure 3Select IFRS tools andpubl

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

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