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 GAAPEmployee benefitsKey GAAP differencesOption for recognition <strong>of</strong> actuarial ga<strong>in</strong> or losses to <strong>in</strong>come statement or Othercomprehensive <strong>in</strong>come or corridor approachFair value method shall be applied for ESOP account<strong>in</strong>gRakesh Agarwal Slide 50
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