Page 28 - IC46 addendum
P. 28
General Insurance Accounts (IC-46)
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.
38. IND AS 106 as notified by MCA deals
with:
a. Exploration for an evaluation of mineral
resources.
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.
39. IND AS 107 as notified by MCA deals
with:
a. Financial instruments.
b. Operating segments.
c. Financial instruments disclosures.
d. Share-based payment.
e. Insurance contracts.
Sashi Publications - Call: 033-22184184 /40078428 27
Copyright@ The Insurance Times. 09883398055 / 09883380339
