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 instrumentsFinancial assetsAt fair value through profit or lossInitialmeasurementFair valueTransactioncostsCharge toIncomeStatementSubsequentmeasurementFair valueRecognitionof gain / lossIncomestatementFair valueHeld to maturity Capitalise Amortised cost Not applicableLoans and receivablesFair valueCapitaliseAmortised costNot applicableAvailable for sale financial assetsFair value Capitalise Fair valueOthercomprehensiveincomestatementRakesh Agarwal Slide 54
IFRS in India – Its Status, Overview of Concepts and Impact in IndiaAnnexure 1: Concepts relatively new in Indian GAAPFinancial instrumentsOur experienceUse of experts required to handle complex areasInvolvement of treasury professionals is crucialVolatility in Income statement due to accounting of embedded derivativeDocumentation for hedge accountingRakesh Agarwal Slide 55
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 53: 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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