Tea, Assembly & Informal Networking

Expert Session

Taxation implications and Impact of GAAP, Accounting Standards including IndAs including:

• Fair Valuation
• Impairment
• Share Based Payment
• Provisions and Contingency
• Deferred Tax Asset or Liability
• Statement of Comprehensive Income
• Statement of Changes in Equity
• Other Requirements of GAAP/AS/IndAs

Impact on

• MAT
• Taxable Income
• Share Valuation including for Section 56 (2)(X) and Income from Other Sources
• Profit and Gain from Business or Profession
• Capital Gain Taxation

CA ANIL SHARMA, FCA EXPERT

Independent Director, UCO Bank
Senior Partner, A Sharma & Co, Chartered Accountants
Special Invitee- NACAS

CA RAJ KUMAR AGARWAL,
FCA FCS FCMA LLB EXPERT

Partner, Rakesh Raj & Associates,
Chartered Accountants
Faridabad
Eminent Author

Ind AS and Taxation issues

IND AS Applicability on Taxation

Tea with Snacks

Expert Session

Impact of GAAP, Accounting Standards including IndAS on taxable Income (Continued)

CA ANIL SHARMA, FCA
CA RAJ KUMAR AGARWAL,
FCA FCS FCMA LLB

Valuation Under Ind As