(A) When a entity should adjust its financial statements for events after reporting period (C) Accounting Policies, Changes in Accounting Estimates and Errors (D) A condensed statement of changes in equity (B) A condensed statement of profit and loss Ind AS-34 requires the following in the contents of an interim financial report in addition to what was required under previous standard AS-25 condensed balance sheet, a condensed statement of profit and loss, a condensed cash flow statement – (A) Credited directly to capital reserve and treated as a part of shareholders funds Ind AS-20 requires government grants of the nature of promoters contribution to be – (B) Fair value of consideration received / receivable Ind AS-11 requires contract revenue to be measured at – (B) Shown as a part of statement of profit and loss Under Ind AS-1, presentation of any items of income or expense as extraordinary is – Adoption, Convergence & Interpretation of IFRS & Accounting Standards in India – Corporate and Management Accounting MCQs Going through the Adoption, Convergence & Interpretation of IFRS & Accounting Standards in India – Corporate and Management Accounting CS Executive MCQ Questions with Answers you can quickly revise the concepts.
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