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Articles by CA Anuj Agrawal

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Derecognition of Financial Liabilities - IND-AS/ IFRS

Posted by CA Anuj Agrawal 03 January 2017 8779 Views

As we are gradually moving towards converged IFRS (known as IND-AS in India) in India, there are some rules which have been prescribed by the new accounting standard related to de-recognition of financial liabilities



IND-AS/ IFRS - Write-offs (Banks)

Posted by CA Anuj Agrawal 02 January 2017 7072 Views

In this article we will touch upon some potential changes/ differences where regulator and the Standard setters need to provide more clarity in order to make all such accounting treatments consistent across Industry



Equity or Liability? - Ind AS/ IFRS

Posted by CA Anuj Agrawal 30 December 2016 6175 Views

After the introduction of IFRS (called IND-AS in Indian perspective) in India, now all instruments that are issued by an entity will not accounted just based on...




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