CA Anuj Agrawal

Principal Market Vs. Most Advantageous Market? – Fair Value

Finance - Fair Values are being used as one of the measurement requirements to recognize certain transactions/ Assets/ Liabilities as required by respective Accounting Standards (i.e. Ind-As)....

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BREACH of Covenants of a Loan – “Classification change” under Ind-AS

Finance - Almost every loan agreement will be carrying some of the terms and conditions that are required to be fulfilled by a borrower to keep that loan continue as per the agreed terms OR an immediate re-payment might be initiated which can end the relationship related to the debt. Often these terms are e.g. agreed debt […]...

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Insurance Companies – “Un-bundling of deposits” as per Ind-As/ IFRS

Finance - As per MCA notification, Insurance Companies are required to transit their financial statements into Ind-As starting from April 2018 with previous period comparatives. Since everyone is waiting for a comprehensive accounting standards i.e. IFRS-17 (which will eventually replace the existing IFRS-4/ Ind-As 104) which is likely to be issued...

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TERM -EXTENSION Clause – Embedded Derivatives as per Ind-As IFRS

Finance - The term extension clause could be kind of automatic or could be at the option of borrower which indicates that if the rates at which the extension can be done is below market rate then borrower will surely go for extension....

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Normal Sale /Purchase transactions – Embedded Derivatives as per Ind-As IFRS

Finance - Normal sale and purchase transactions (i.e. non financial instruments) which are being done based on delivery basis still can contain embedded derivatives in case of payments have been contracted in foreign currency....

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Recent Posts in "CA Anuj Agrawal"

Principal Market Vs. Most Advantageous Market? – Fair Value

Fair Values are being used as one of the measurement requirements to recognize certain transactions/ Assets/ Liabilities as required by respective Accounting Standards (i.e. Ind-As)....

Read More
Posted Under: Finance |

BREACH of Covenants of a Loan – “Classification change” under Ind-AS

Almost every loan agreement will be carrying some of the terms and conditions that are required to be fulfilled by a borrower to keep that loan continue as per the agreed terms OR an immediate re-payment might be initiated which can end the relationship related to the debt. Often these terms are e.g. agreed debt […]...

Read More
Posted Under: Finance |

Insurance Companies – “Un-bundling of deposits” as per Ind-As/ IFRS

As per MCA notification, Insurance Companies are required to transit their financial statements into Ind-As starting from April 2018 with previous period comparatives. Since everyone is waiting for a comprehensive accounting standards i.e. IFRS-17 (which will eventually replace the existing IFRS-4/ Ind-As 104) which is likely to be issued...

Read More
Posted Under: Finance |

TERM -EXTENSION Clause – Embedded Derivatives as per Ind-As IFRS

The term extension clause could be kind of automatic or could be at the option of borrower which indicates that if the rates at which the extension can be done is below market rate then borrower will surely go for extension....

Read More
Posted Under: Finance |

Normal Sale /Purchase transactions – Embedded Derivatives as per Ind-As IFRS

Normal sale and purchase transactions (i.e. non financial instruments) which are being done based on delivery basis still can contain embedded derivatives in case of payments have been contracted in foreign currency....

Read More
Posted Under: Finance |

Lease contracts with “Inflation- Index”, “Contingent rentals” or “Variable Intt.” – Embedded Derivatives as per Ind-As/ IFRS

Leased Assets are being given to earn rentals and all future rentals normally should be agreed in a way where it can actually beat inflation amount to keep that earning relevant for owner of assets....

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Posted Under: Finance |

“Credit Derivatives ” – Embedded Derivatives as per Ind-As/ IFRS

In finance, a credit derivative refers to any one of various instruments and techniques designed to separate and then transfer credit risk or the risk of an event of default of a corporate or sovereign borrower, transferring it to an entity other than lender or debtholder....

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Posted Under: Finance |

“Foreign Currency Bonds ” – Embedded Derivatives as per Ind-As/ IFRS

In continuation of previous articles Double-double test, Caps & Floor & Call/Put/ Prepayments - Embedded Derivatives as per Ind-As/ IFRS, Foreign currency denominated bonds/debts are very common in practice and these are being issued for payments into some foreign currency either for Principal or Interest related payments....

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Posted Under: Finance |

Principal Vs. Agent – Revenue (Gross or Net?) as per Ind-As/ IFRS

Many times Goods and Services are being sold/ rendered by using different kind of arrangements/ entities based on terms and conditions which could change Revenue Recognition criteria in its entirety and a careful assessment is always required because if any incorrect assessment is done it could have a significant impact on amount of reven...

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Posted Under: Finance |

Requirement of Consolidated Financial Statements – “Companies Act Vs. Ind-As”

In today’s globalization and diversified businesses, it is very common to have several associates, Joint Ventures & Subsidiaries companies and various other forms of business formats, wherever applicable. When it comes to present Financial Statements...

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Posted Under: Finance |
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