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 2: Common adjustments from Indian GAAP to IFRSInvestmentsb. Available for SalesQ The fair market value was higher than it books value by 5 and 10 as at thebeginning and as at the end of the year respectively.AnswerA. Cr NW 10, Cr NI 0Rakesh Agarwal Slide 68
IFRS in India – Its Status, Overview of Concepts and Impact in IndiaAnnexure 2: Common adjustments from Indian GAAP to IFRSInvestmentsc. Held till MaturityQ Company has fully realized the investment at year end by way ofredemption. The interest in effective yield has been 12 where as percoupon rate is 11AnswerA. Cr NW 0, Cr NI 1Rakesh Agarwal Slide 69
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IFRS in India - jb nagar cpe study circle of wirc of icai

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