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As we are gradually moving towards converged IFRS (known as IND-AS in India) in India, there are some rules which have been prescribed by the new accounting standard related to de-recognition of financial liabilities
In this article we will touch upon some potential changes/ differences where regulator and the Standard setters need to provide more clarity in order to make all such accounting treatments consistent across Industry
After the introduction of IFRS (called IND-AS in Indian perspective) in India, now all instruments that are issued by an entity will not accounted just based on...
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