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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 6105 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 1878 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 1806 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 8829 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


De-FACTO Control – Ind-As/ IFRS

January 27, 2017 9972 Views 0 comment Print

We have a situation where standard says that an entity will have power over other entity when it has current ability(refer Para 10 above) to direct the “relevant activities” (as defined in Ind-As 103- “Business Combinations”) of an investee which essentially means that existing rights which can in substance direct these relevant activities to conclude as power

Agriculture accounting – Ind-As/ IFRS

January 25, 2017 11277 Views 3 comments Print

India being an agriculture based economy, many activities are being carried out in way to raise live animals, crop harvesting & selling etc and apart from its dealing within an unorganized sector, there are many corporate sector (either listed or not) which directly or indirectly operate into such agricultural activities in India.

Enabling Assets – Ind-As/ IFRS

January 24, 2017 16269 Views 0 comment Print

CA Anuj Agrawal There are many situations where an entity needs to incur substantial amount of money to ensure proper use/ access to its existing Assets by way of constructing roads, electricity transmission lines, water well etc. which is generally being called as Enabling Assets. These are eventually not in the name of the entity […]

Land- Operating or Finance Lease- Ind-As/ IFRS

January 23, 2017 47699 Views 4 comments Print

In current Indian accounting system, all lands are being shown as fixed assets in financial statements of any Company and are being depreciated based on their lives accordingly.

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