Page 34 - IC46 addendum
P. 34
General Insurance Accounts (IC-46)
e. Non-current assets held for sale and
discontinued operations.
57. IND AS 20 as notified by MCA deals with:
a. Accounting for government grants and
disclosure of government assistance.
b. Leases.
c. First-time adoption of Indian accounting
standards.
d. Share-based payment.
e. Non-current assets held for sale and
discontinued operations.
58. IND AS 21 as notified by MCA deals with:
a. Accounting for government grants and
disclosure of government assistance.
b. Leases.
c. First-time adoption of Indian accounting
standards.
d. Share-based payment.
e. The effects of changes in foreign exchange
rates.
59. IND AS 23 as notified by MCA deals with:
a. Financial instruments.
b. Borrowing costs.
Sashi Publications - Call: 033-22184184 /40078428 33
Copyright@ The Insurance Times. 09883398055 / 09883380339
