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>Current Liabilitiesb. GratuityQ The actuarial loss dur<strong>in</strong>g the year is 6. The accumulated actuarial loss atthe beg<strong>in</strong>n<strong>in</strong>g <strong>of</strong> the year is us 0. Presume that these numbers rema<strong>in</strong>edsame both under <strong>India</strong>n GAAP and <strong>IFRS</strong>. However, the company hasadopted corridor approach under <strong>IFRS</strong>AnswerA Cr NW 0, Cr NI 6Rakesh Agarwal Slide 75
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