Page 33 - IC46 addendum
P. 33

The Insurance Times

                    c. Events after the reporting period
                    d. Consolidated financial statements
                    e. Presentation of financial statement

                    54. IND AS 16 as notified by MCA deals with:
                    a. Financial instruments.
                    b. Regulatory deferral accounts.
                    c. Events after the reporting period.
                    d. Property, plant and equipment.
                    e. Presentation of financial statement.

                    55. IND AS 17 as notified by MCA deals with:
                    a. Business combinations.
                    b. Leases.
                    c. First-time adoption of Indian accounting

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

                          discontinued operations.

                    56. IND AS 19 as notified by MCA deals with:
                    a. Employee benefits.
                    b. Leases.
                    c. First-time adoption of Indian accounting

                          standards.
                    d. Share-based payment.

                           www.sashipublications.com Email: info@sashipublications.com 32

Copyright@ The Insurance Times. 09883398055 / 09883380339
   28   29   30   31   32   33   34   35   36   37   38