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 2: Common adjustments from <strong>India</strong>n GAAP to <strong>IFRS</strong>Consolidated F<strong>in</strong>ancial Statementc. Deferred Tax on ConsolidationQ Company <strong>in</strong>tends to realize the undistributed pr<strong>of</strong>its <strong>of</strong> the Jo<strong>in</strong>t venture byway <strong>of</strong> liquidation through cash dividends <strong>in</strong> foreseeable future. In previousyear company estimated a notional liability <strong>of</strong> 30 which <strong>in</strong>creased to 35 atyear end.AnswerA Dr NW 35, Dr NI 5Rakesh Agarwal Slide 61
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