Page 32 - IC46 addendum

General Insurance Accounts (IC-46)

50. IND AS 7 as notified by MCA deals with:
a. Inventories.
b. Joint agreements.
c. Disclosure of interests in other entities.
d. Statement of cash flows.
e. Non-current assets held for sale and

discontinued operations.

51. IND AS 8 as notified by MCA deals with:
a. Inventories.
b. Joint agreements.
c. Disclosure of interests in other entities.
d. Share-based payment.
e. Accounting policies, change in accounting

estimates and errors.

52. IND AS 10 as notified by MCA deals with:
a. Financial instruments.
b. Regulatory deferral accounts.
c. Events after the reporting period.
d. Consolidated financial statements.
e. Presentation of financial statement.

53. IND AS 12 as notified by MCA deals with:
a. Income taxes.
b. Regulatory deferral accounts.

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