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>Investmentsa. Trad<strong>in</strong>g CategoryQ The fair market value was higher than it books value by 20 and 35 as atthe beg<strong>in</strong>n<strong>in</strong>g and as at the end <strong>of</strong> the year respectively.AnswerA. Cr NW 35, Cr NI 15Rakesh Agarwal Slide 67
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