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 IFRSDeferred TaxGiven - The tax rate is 30 %a. GAAP Adjustments from Indian GAAPQ How do you work out the DT impact of US GAAP ADJUSTMENTSAnswerA Balance Sheet ApproachRakesh Agarwal Slide 86
IFRS in India – Its Status, Overview of Concepts and Impact in IndiaAnnexure 2: Common adjustments from Indian GAAP to IFRSDeferred TaxGiven - The tax rate is 30 %b. Items debited to reservesQ An item of expenditure amounting to 30 was debited to reserves.AnswerA Cr NW 9, Cr NI 0Rakesh Agarwal Slide 87
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