IFRS in India - jb nagar cpe study circle of wirc of icai

IFRS in India – Its Status, Overview of Concepts and Impact in IndiaAnnexure 3: Select IFRS tools and publicationsPricewaterhouseCoopers has a range of tools and publications to help companies apply IFRSA practical guide to share-based paymentsAnswers the questions we have been asked by entitiesand includes practical examples to help managementdraw similarities between the requirements in thestandard and their own share-based paymentarrangements. November 2008.IFRS 3R: Impact on earnings – the crucial Q&A fordecision-makersGuide aimed at finance directors, financial controllersand deal-makers, providing background to thestandard, impact on the financial statements andcontrols, and summary differences with US GAAP.A practical guide to new IFRSs for 200940-page guide providing high-level outline of the keyrequirements of new IFRSs effective in 2009, inquestion and answer format.IFRS disclosure checklist 2009Outlines the disclosures required by all IFRSspublished up to October 2009.A practical guide to capitalisation of borrowingcostsGuidance in question and answer format addressing thechallenges of applying IAS 23R, including how to treatspecific versus general borrowings, when to startcapitalisation and whether the scope exemptions aremandatory or optional.IFRS pocket guide 2009Provides a summary of the IFRS recognition andmeasurement requirements. Including currencies,assets, liabilities, equity, income, expenses, businesscombinations and interim financial statements.IAS 39 – Derecognition of financial assets inpracticeExplains the requirements of IAS 39, providing answersto frequently asked questions and detailed illustrationsof how to apply the requirements to traditional andinnovative structures.IFRS newsMonthly newsletter focusing on the businessimplications of the IASB’s proposals and newstandards. Subscribe by emailingcorporatereporting@uk.pwc.com.Rakesh Agarwal Slide 93