indas implementation indas conversion ifrs indian financial reporting india gaap accounting policies indian accounting standards ifric 4 ias 17 cash flow statements first-time adoption of indian accounting standards ind as 7 ias 1 ias 7 ifrs implementation ifrs conversion capital markets ipo us ipo ias 23 indas 17 borrowing costs embedded leases indas 23 leases bot projects rot projects operators sca boo 100% divestment cases. grantors lease boo projetcs service concession arrangements rot pv technology non conventional energy rooftop solar trina solar first solar solar energy financial reporting solar energy india solar ecosystem national solar mission solar renewables ifrs 101 ind as 101 ind as 10 accounting errors accounting estimates events after the reporting period ind as 1 ind as 8 ifrs 1 ias 8 ias 10 revenue recognition ind as 115 ifrs 15 revenue from contracts with customers ias 18 indian tax accounting standards income computation and accounting standards ind as 20 icds ias 20 indas 20 fair value measurements asc 820 ifrs 13 fair value standard fair value indas 113 foreign currency translations indas 21 ias 21 the effects of changes in foreign exchange rates consolidation of foreign operations accounting for foreign currency transactions indas share based payments ind as 113 ifrs 2 exchange differences’ on foreign currency transa foreign currency transactions research analyst mas primary markets equity offering global capital markets us gaap iosco debt offering research coverage sec sebi overseas ipo fatf indian capital markets
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