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CA Anuj Agrawal

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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 understan...

September 17, 2018 6069 Views 0 comment Print

ICAI Upcoming Elections – a dilemma for a POOR VOTER

CA, CS, CMA : Election, election and election…Now a day’s every candidate is trying to lure his/her candidature in such a fashion that he/ s...

September 11, 2018 1869 Views 2 comments Print

Pressure MEETING TARGETS potentially converting into FRAUDs – Forensic Study

CA, CS, CMA : Every business list down its strategy to move forward and for that it gears up its executives by providing them some agreed target...

September 10, 2018 1803 Views 2 comments Print

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

CA, CS, CMA : When an Entity is being acquired by another Entity, it has two way to look at it, first being 100% acquired where all controlling ...

August 27, 2018 8700 Views 0 comment Print

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

CA, CS, CMA : Often debts include clauses in which either borrower or an issuer can prepay the debt amount earlier than its contractually agreed...

August 23, 2018 1443 Views 1 comment Print


Latest Posts in CA Anuj Agrawal

HEDGE Accounting – WHAT is allowed to be hedged?

September 17, 2018 6069 Views 0 comment Print

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) or an […]

ICAI Upcoming Elections – a dilemma for a POOR VOTER

September 11, 2018 1869 Views 2 comments Print

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 […]

Pressure MEETING TARGETS potentially converting into FRAUDs – Forensic Study

September 10, 2018 1803 Views 2 comments Print

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/ investigated […]

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

August 27, 2018 8700 Views 0 comment Print

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 […]

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

August 23, 2018 1443 Views 1 comment Print

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 financial Assets i.e. on Fair value, its subsequent classification would be based on Business Modal for managing such financial asset & contractual cash flow characteristic associated with these Financial Assets.

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

August 18, 2018 2799 Views 2 comments Print

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 investigation so that mindset of FRAUDSTER can be understood easily.

GHOST EMPLOYEES – Forensic into payroll

August 13, 2018 15702 Views 1 comment Print

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.

PROTECTIVE RIGHTS – If to consider for controlling percentage?

August 10, 2018 11625 Views 2 comments Print

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 […]

Forensic Audit – ROBBERY / THEFT Using Facebook Information

August 8, 2018 3153 Views 5 comments Print

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 […]

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

August 6, 2018 7296 Views 2 comments Print

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).