Page 31 - IC46 addendum
P. 31
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d. Consolidated financial statements.
e. Insurance contracts.
47. IND AS 115 as notified by MCA deals with:
a. Financial instruments.
b. Regulatory deferral accounts.
c. Revenue from contracts with customers.
d. Consolidated financial statements.
e. Insurance contracts.
48. IND AS 1 as notified by MCA deals with:
a. Financial instruments.
b. Regulatory deferral accounts.
c. Revenue from contracts with customers.
d. Consolidated financial statements.
e. Presentation of financial statement.
49. IND AS 2 as notified by MCA deals with:
a. Inventories.
b. Joint agreements.
c. Disclosure of interests in other entities.
d. Share-based payment.
e. Non-current assets held for sale and
discontinued operations.
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