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Articles by CA Aman Agrawal

Change in Recognition of Revenue

CA Aman Agrawal 31 May 2018 at 11:14

PrefaceInternational Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB) issued their long-awaited converged standard on revenue

Example on IND-AS 21: Conversion from Functional to Presentation Currency

CA Aman Agrawal 28 March 2018 at 10:42

Branch A of ABC Limited. Its functional currency is USD. However, Branch A is required by law to present its financial statements in INR as presentation currenc..