CA Anuj Agrawal

HEDGE Accounting – WHAT is allowed to be hedged?

Finance - In continuation to our earlier article on ‘Risk Management Strategy vs. Risk Management objectives’, let’s understand what is allowed to be hedged as per the Accounting Standard. WHY do we hedge? Simple answer is to mitigate all expected losses or adverse effect on fair values of any balance sheet items (e.g. Investments etc...

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ICAI Upcoming Elections – a dilemma for a POOR VOTER

Finance - Election, election and election…Now a day’s every candidate is trying to lure his/her candidature in such a fashion that he/ she would be the reservoir of all talent/ expertise to take our profession into the next level. Every now and then it seems like we as a professional needs someone who can really understand us […]...

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Pressure MEETING TARGETS potentially converting into FRAUDs – Forensic Study

Finance - Every business list down its strategy to move forward and for that it gears up its executives by providing them some agreed targets which eventually become their performance indicators and based on these targets, these executives would further drill down the same to ensure these TARGETS are actually achieved. There are number of reported/...

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Non- Controlling Interest- “Initial Measurement” – Policy Choice Available?

Finance - When an Entity is being acquired by another Entity, it has two way to look at it, first being 100% acquired where all controlling rights will be with Parent Entity only, another could be where the control is less than 100% which arises a situation to have another interested party who has rights in the […]...

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PREPAYMENT of a debt or EXTENDING term of debt – If passes SPPI test?

Finance - Often debts include clauses in which either borrower or an issuer can prepay the debt amount earlier than its contractually agreed period or extension of term can be requested. As per the classification of Assets rules defined under as per Ind-As 109 – Financial Instruments which states that after the initial recognition of such financi...

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Recent Posts in "CA Anuj Agrawal"

HEDGE Accounting – WHAT is allowed to be hedged?

In continuation to our earlier article on ‘Risk Management Strategy vs. Risk Management objectives’, let’s understand what is allowed to be hedged as per the Accounting Standard. WHY do we hedge? Simple answer is to mitigate all expected losses or adverse effect on fair values of any balance sheet items (e.g. Investments etc...

Read More
Posted Under: CA, CS, CMA |

ICAI Upcoming Elections – a dilemma for a POOR VOTER

Election, election and election…Now a day’s every candidate is trying to lure his/her candidature in such a fashion that he/ she would be the reservoir of all talent/ expertise to take our profession into the next level. Every now and then it seems like we as a professional needs someone who can really understand us […]...

Read More
Posted Under: CA, CS, CMA |

Pressure MEETING TARGETS potentially converting into FRAUDs – Forensic Study

Every business list down its strategy to move forward and for that it gears up its executives by providing them some agreed targets which eventually become their performance indicators and based on these targets, these executives would further drill down the same to ensure these TARGETS are actually achieved. There are number of reported/...

Read More
Posted Under: CA, CS, CMA |

Non- Controlling Interest- “Initial Measurement” – Policy Choice Available?

When an Entity is being acquired by another Entity, it has two way to look at it, first being 100% acquired where all controlling rights will be with Parent Entity only, another could be where the control is less than 100% which arises a situation to have another interested party who has rights in the […]...

Read More
Posted Under: CA, CS, CMA |

PREPAYMENT of a debt or EXTENDING term of debt – If passes SPPI test?

Often debts include clauses in which either borrower or an issuer can prepay the debt amount earlier than its contractually agreed period or extension of term can be requested. As per the classification of Assets rules defined under as per Ind-As 109 – Financial Instruments which states that after the initial recognition of such financi...

Read More
Posted Under: CA, CS, CMA |

PHISHING – Awareness would be a key to save any financial loss

Phishing comes from the word FISHING which essentially means to trap someone into a fake identity by using either fake website, links or via spearing etc. This is one of the major areas which need awareness and at the same time it is really crucial for all FORENSIC ACCOUNTANTS to understand the concept who go for any kind of financial inv...

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Posted Under: CA, CS, CMA |

GHOST EMPLOYEES – Forensic into payroll

Now a day’s accounting frauds are on rise to be reported related to Payroll in which a FRAUDSTER manages to create some employees master file which actually do not exists and manage to take away their all benefits by way of FRAUD....

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Posted Under: CA, CS, CMA |

PROTECTIVE RIGHTS – If to consider for controlling percentage?

While analyzing the control aspect on any investments made by an entity, we usually go by the definition which suggests that while evaluating such rights which provides right to variable returns from the entity in which such investment has been made. In other words the control is usually defined to have power over the investee’s [&helli...

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Posted Under: CA, CS, CMA |

Forensic Audit – ROBBERY / THEFT Using Facebook Information

Now a days, using social media sites like Facebook, twitter or some other similar web portals become an integral part for updating our lives within friends and or relatives. Whatever we do, wherever we go, whatever we buy or intended to buy all goes at public domain and it is very easy to find out […]...

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Posted Under: CA, CS, CMA |

Non-Cash Collateral provided by borrower: Accounting treatment under Ind-As

The article deals mainly with the COLLATRERAL which is non-cash in nature and an agreement or custom (common business practices) exists which defines the rights and obligation attached to the collateral for transferee (who receives such collateral) and for transferor (who provides such collateral)....

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Posted Under: CA, CS, CMA |

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