Ind AS 21

Foreign operations – Ind AS 21
Foreign operations - Ind AS 21 Executive summary of Foreign Operations Let us see how the functional currency is determined for a foreign operation.  So what are the factors to...
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Presentation Currency – Ind AS 21
Presentation Currency - Ind AS 21 Executive summary of Presentation currency Let us understand what is a presentation currency and how it is different from the functional currency. Presentation currency...
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Recognition and measurement – Ind AS 21
Recognition and measurement - Ind AS 21 Executive summary of recognition and measurement Let us see the recognition and measurement of foreign currency transactions in the books of accounts. First...
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Translation to presentation currency- Ind AS 21
Translation to presentation currency- Ind AS 21 Executive summary of translation to presentation currency Let us see how the financial statements are translated to presentation currency Financial statements should be...
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Objectives, Scope & Benefits Ind AS 21
Objectives, Scope & Benefits - Ind AS  21 Introduction to Ind AS 21 The importance of international trade in any business entity cannot be over-emphasisedWith globalisation, several entities have started...
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Functional Currency – Ind AS 21
Functional Currency - Ind AS 21 Executive summary of Functional Currency Functional currency is determined based on the primary economic environment in which it operates.  The primary economic environment is...
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