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Applicability of accounting standard

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02 October 2019 I have a travel company audit, the company does not have any inventory nor any fixed assets , would like to know whether the financial statement require disclosure of inventory and property plant and equipment.

Have read that disclosure is required only of the accounting policies used in the preparation of financial statement

Please guide me

10 August 2020 If there is not Fixed Asset then there is no question of showing in Financial Statements



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