Some Differences between IFRS and AS

CA. Amit Daga , Last updated: 26 March 2009  
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Differences v Dividends Dividends are classified as a financial liability and are reported in the income statement as an expense. If dividends are declared subsequent to the balance sheet date, it is not recognised as liability. (IFRS) Dividends are reflected in the financial statements of

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Published by

CA. Amit Daga
(Finance Controller, CA. CS. CFA. CIFRS. M.COM. )
Category Accounts   Report

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