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 GAAPFirst time adoption of IFRSOptional ExemptionsBusiness combinationsProperty, plant and equipment,investment properties, intangiblesEmployee benefitsCumulative translation differencesTransition date for subsidiaries,associates and joint venturesLeasesBorrowing costStandardsin force atreporting dateInvestments in subsidiaries,associates and joint control entities.Compound instrumentsFair value measurement of financialInstruments on initial recognitionDesignation of financial assets andFinancial liabilitiesShare-based paymentsDecommissioning liabilitiesInsurance contracts*Service concessions arrangementsRakesh Agarwal Slide 56
IFRS in India – Its Status, Overview of Concepts and Impact in IndiaAnnexure 1: Concepts relatively new in Indian GAAPFirst time adoption of IFRSMandatory ExceptionsEstimatesNon controlling interest*Standardsin force atreporting dateHedge accounting*applicable on or after 1 st July 2009,can be early adoptedRakesh Agarwal Slide 57
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Transitioning to IFRSIFRS across th
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IFRS in India - jb nagar cpe study circle of wirc of icai

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