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

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Annexure 2Common adjustmentsfrom Indian GAAP toIFRS
IFRS in India – Its Status, Overview of Concepts and Impact in IndiaAnnexure 2: Common adjustments from Indian GAAP to IFRSConsolidated Financial Statementa. Entities to be consolidated – ESOPQ The ESOP trust has XX shares aggregating to USD 50 MQ The interest on loan given for financing stocks amounted to USD 3 MAnswerA – Dr NW 53, Dr NI 3Rakesh Agarwal Slide 59
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IFRS in India - jb nagar cpe study circle of wirc of icai

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