CA Anuj Agrawal

“Double- double test” – Embedded Derivatives as per Ind-As/ IFRS

Finance - All derivatives which are embedded with any host liability are required to be assessed if that derivative part needs to be separated or not as per the below requirement of Ind-As 109 Financial Instruments...

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Consolidation of “Structured Entities” – An Accounting perspective

Finance - There are certain contractual arrangements which actually drive overall activities of an entity comparing to its voting structure where it does not has any power/ significance. ...

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Loss of Control in a Subsidiary with Multiple Transactions – Ind-As/ IFRS

Finance - Whenever there is a disposal into a subsidiary Investment, one has to look at whether it is a loss of control or it’s a disposal without losing the existing control by its Parent Company....

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Convertible Bonds Calculations– Equity & Liability portion: Ind-As/ IFRS

Finance - Many of our readers requested to share actual calculation and the process to bifurcate any convertible bonds between Equity & Liability and its related Journal Entry....

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Contingent Assets- “Different way of recognition by Ind-As”

Finance - Current Indian Accounting has below provisions/ requirements related to the Contingent Assets – AS -29 Provisions, Contingent Liabilities and contingent assets Para -30- An enterprise should not recognise a contingent asset....

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CA Anuj Agrawal’s Popular Posts

Recent Posts in "CA Anuj Agrawal"

“Double- double test” – Embedded Derivatives as per Ind-As/ IFRS

All derivatives which are embedded with any host liability are required to be assessed if that derivative part needs to be separated or not as per the below requirement of Ind-As 109 Financial Instruments...

Read More
Posted Under: Finance |

Consolidation of “Structured Entities” – An Accounting perspective

There are certain contractual arrangements which actually drive overall activities of an entity comparing to its voting structure where it does not has any power/ significance. ...

Read More
Posted Under: Finance |

Loss of Control in a Subsidiary with Multiple Transactions – Ind-As/ IFRS

Whenever there is a disposal into a subsidiary Investment, one has to look at whether it is a loss of control or it’s a disposal without losing the existing control by its Parent Company....

Read More
Posted Under: Finance |

Convertible Bonds Calculations– Equity & Liability portion: Ind-As/ IFRS

Many of our readers requested to share actual calculation and the process to bifurcate any convertible bonds between Equity & Liability and its related Journal Entry....

Read More
Posted Under: Finance |

Contingent Assets- “Different way of recognition by Ind-As”

Current Indian Accounting has below provisions/ requirements related to the Contingent Assets – AS -29 Provisions, Contingent Liabilities and contingent assets Para -30- An enterprise should not recognise a contingent asset....

Read More
Posted Under: Finance |

Associate/ JV (Equity accounted) to Subsidiary- “Step Acquisition” – Ind-As/ IFRS

Once an entity obtains a significant influence (as per Ind-As-28) or Joint control (as per Ind-As-111 to fall under JV) then Equity accounting needs to be applied. ...

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Posted Under: Finance |

Vodafone/ Idea Merger “ Option to buy Shares given”- Ind-As Accounting approach

Recent news on approving merger of Vodafone & Idea at their board level has given many questions related to its accounting under the new framework i.e. Ind-As. ...

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Posted Under: Finance |

Change in Functional Currency – Ind-As/ IFRS

As you all might be aware about the meaning and significance of functional currency for an entity whose financial statements are being prepared under Ind-As/ IFRS. ...

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Posted Under: Finance |

Foreign Currency Borrowings- “Exchange Loss Capitalization” – Ind-As/ IFRS

There are certain foreign currency borrowings which have been taken in order to construct/ create some of the assets of the entity. Company is currently availing option given under para 46/46A of AS-11 and amortizing exchange difference over the period of loan....

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Posted Under: Finance |

Fair Value of “Operating Leases” when acquisition of a Business – Ind-As/ IFRS

Acquisitions of new businesses are quite common strategies for any business to leverage its exisiting competencies or to achieve an economy of scale. Apart from various valuation analysis that are being done while finalizing any new business acquisition decisions...

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Posted Under: Finance |
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