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