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 GAAPFinancial instrumentsClassification – Financial Liabilities (Two categories)1. At fair value through profit or lossHeld for tradingDesignated atinceptionIntention of short term profit;Derivatives – unless if hedgesVoluntary designation subjectto Certain conditions;Irrevocable – cannot be moved2. Other financial liabilitiesRakesh Agarwal Slide 52
IFRS in India – Its Status, Overview of Concepts and Impact in IndiaAnnexure 1: Concepts relatively new in Indian GAAPFinancial instrumentsSubsequent measurementAssets/Liabilities at fair value through profitor lossAt FV through profitor lossLoans and receivablesHeld to maturityAt amortised costAvailable for saleAt FV through equityOther liabilitiesRakesh Agarwal Slide 53
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 51: 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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