Page 27 - IC46 addendum

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c. Business combinations.
d. Insurance contracts.
e. Share-based payment.

35. IND AS 103 as notified by MCA deals
with:

a. Business combinations.
b. Share-based payment.
c. First-time adoption of Indian accounting

standards.
d. Insurance contracts.
e. Non-current assets held for sale and

discontinued operations.

36. IND AS 104 as notified by MCA deals
with:

a. Business combinations.
b. Insurance contracts.
c. First-time adoption of Indian accounting

standards.
d. Share-based payment.
e. Non-current assets held for sale and

discontinued operations.

37. IND AS 105 as notified by MCA deals
with:

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