Combined Application of AS 11 & AS 16

CA Siddhartha Bhardwaj , Last updated: 28 October 2011  
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This article deals with the combined application of AS 11 and AS 16. This article defines a situation in which the exchange difference shall be treated as both borrowing cost as per AS 16 and exchange difference as per AS 11. In simple words the exchange difference shall be bifurcated into

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CA Siddhartha Bhardwaj
(Proprietor at Siddhartha Bhardwaj & Associates, Chartered Accountants)
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