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 IFRSShare Capitalb. The Initial Cost on account of issuance of additional Equity SharesQ The initial cost of equity issued during the year is 20. As the same was notallowed to be carried forward under Indian GAAP (AS 26, intangible asset),it was expensed off.AnswerA. Dr NW 0, Cr NI 20Rakesh Agarwal Slide 72
IFRS in India – Its Status, Overview of Concepts and Impact in IndiaAnnexure 2: Common adjustments from Indian GAAP to IFRSDebenturea. Premium on redemptionQ It is the contention of the company that the redemption of premiumaggregating to 50 shall be debited to share premium at the end of the loandebenture term i.e. 5 years. This is the second year closing.AnswerA NW Dr 20, NI Dr 10Rakesh Agarwal Slide 73
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IFRS in India - jb nagar cpe study circle of wirc of icai

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