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Income Tax Section 68 Loan Additions Deleted as Identity, Creditworthiness & Genuineness Proved: ITAT Mumbai Income Tax Rule 8D 0.5% Disallowance Restricted to Investments Yielding Exempt Income: Delhi HC Income Tax Pre-April 2017 Survey Surrender Not Taxable Under Section 115BBE: ITAT Delhi Income Tax Protective Addition Cannot Survive When Substantive Addition Is Deleted: ITAT Delhi Income Tax Common Mechanical Section 153D Approval Invalidates Search Assessments: ITAT Delhi Company Law NCLAT Upholds Forfeiture of EMD & Part Payment on Liquidation Auction Default Income Tax Dual Section 151 Approval and Incomplete Reasons Invalidate Reassessment: ITAT Mumbai Income Tax Dual Section 151 Approval Invalidates Reassessment Proceedings: ITAT Agra
Topic Tag

#IFRS

Every article filed under the “IFRS” tag — analysis, news and updates.

301 articles
FinanceAuditors/ Management perspective – “Equity Investments per Ind-As”
Finance

Auditors/ Management perspective – “Equity Investments per Ind-As”

CA Anuj Agrawal10 years ago
FinanceAppointed Date Vs. Acquisition Date – Acquisition of Business per Ind-As
Finance

Appointed Date Vs. Acquisition Date – Acquisition of Business per Ind-As

CA Anuj Agrawal10 years ago
Finance“Calls, Puts or Prepayments Options” – Embedded Derivatives as per Ind-As/ IFRS
Finance

“Calls, Puts or Prepayments Options” – Embedded Derivatives as per Ind-As/ IFRS

CA Anuj Agrawal10 years ago
Finance“Caps & Floors” – Embedded Derivatives as per Ind-As/ IFRS
Finance

“Caps & Floors” – Embedded Derivatives as per Ind-As/ IFRS

CA Anuj Agrawal10 years ago
Finance“Double- double test” – Embedded Derivatives as per Ind-As/ IFRS
Finance

“Double- double test” – Embedded Derivatives as per Ind-As/ IFRS

TG Team10 years ago
FinanceConsolidation of “Structured Entities” – An Accounting perspective
Finance

Consolidation of “Structured Entities” – An Accounting perspective

CA Anuj Agrawal10 years ago
FinanceLoss of Control in a Subsidiary with Multiple Transactions – Ind-As/ IFRS
Finance

Loss of Control in a Subsidiary with Multiple Transactions – Ind-As/ IFRS

TG Team10 years ago
FinanceConvertible Bonds Calculations– Equity & Liability portion: Ind-As/ IFRS
Finance

Convertible Bonds Calculations– Equity & Liability portion: Ind-As/ IFRS

CA Anuj Agrawal10 years ago
FinanceContingent Assets- “Different way of recognition by Ind-As”
Finance

Contingent Assets- “Different way of recognition by Ind-As”

CA Anuj Agrawal10 years ago
FinanceAssociate/ JV (Equity accounted) to Subsidiary- “Step Acquisition” – Ind-As/ IFRS
Finance

Associate/ JV (Equity accounted) to Subsidiary- “Step Acquisition” – Ind-As/ IFRS

CA Anuj Agrawal10 years ago
FinanceVodafone/ Idea Merger “ Option to buy Shares given”- Ind-As Accounting approach
Finance

Vodafone/ Idea Merger “ Option to buy Shares given”- Ind-As Accounting approach

CA Anuj Agrawal10 years ago
FinanceChange in Functional Currency – Ind-As/ IFRS
Finance

Change in Functional Currency – Ind-As/ IFRS

CA Anuj Agrawal10 years ago
FinanceForeign Currency Borrowings- “Exchange Loss Capitalization” – Ind-As/ IFRS
Finance

Foreign Currency Borrowings- “Exchange Loss Capitalization” – Ind-As/ IFRS

CA Anuj Agrawal10 years ago
FinanceFair Value of “Operating Leases” when acquisition of a Business – Ind-As/ IFRS
Finance

Fair Value of “Operating Leases” when acquisition of a Business – Ind-As/ IFRS

CA Anuj Agrawal10 years ago