#CA Anuj Agrawal
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64 articlesFinance

Finance
Contingent Assets- “Different way of recognition by Ind-As”
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Associate/ JV (Equity accounted) to Subsidiary- “Step Acquisition” – Ind-As/ IFRS
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Vodafone/ Idea Merger “ Option to buy Shares given”- Ind-As Accounting approach
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Change in Functional Currency – Ind-As/ IFRS
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Foreign Currency Borrowings- “Exchange Loss Capitalization” – Ind-As/ IFRS
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Fair Value of “Operating Leases” when acquisition of a Business – Ind-As/ IFRS
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Discounting the Provisions (Time value of Money)-Ind-As/ IFRS
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Constructive Obligation – Ind-As/ IFRS
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ICICI Bank recent issued Dollar Bonds (Equity or Liability?)-Ind-As/ IFRS
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Contingent consideration in Business combinations – Ind-As/ IFRS
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Domino’s- Accounting of Franchise agreement in business acquisition-Ind-As/ IFRS
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“ONGC” –Abandonment cost/ Decommissioning liability – Ind-As/ IFRS
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Domino’s Pizza- “Franchise Agreement”- An accounting perspective- Ind-As/ IFRS
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