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>Loans and Advancesa. Present ValuesQ Fair value <strong>of</strong> <strong>in</strong>terest free loan aggregat<strong>in</strong>g to 100 was 70 at the beg<strong>in</strong>n<strong>in</strong>g<strong>of</strong> the year which <strong>in</strong>creased to 80 dur<strong>in</strong>g the yearAnswerA. Dr NW 20, Dr NI 10Rakesh Agarwal Slide 70
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