Page 30 - IC46 addendum
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General Insurance Accounts (IC-46)
c. First-time adoption of Indian accounting
standards.
d. Share-based payment.
e. Non-current assets held for sale and
discontinued operations.
44. IND AS 112 as notified by MCA deals with:
a. Business combinations.
b. Joint agreements.
c. Disclosure of interests in other entities.
d. Share-based payment.
e. Non-current assets held for sale and
discontinued operations.
45. IND AS 113 as notified by MCA deals with:
a. Fair value measurement.
b. Joint agreements.
c. Disclosure of interests in other entities.
d. Share-based payment.
e. Non-current assets held for sale and
discontinued operations.
46. IND AS 114 as notified by MCA deals with:
a. Financial instruments.
b. Regulatory deferral accounts.
c. Financial instruments disclosures
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