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Re grouping of items of financial statements.

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18 October 2011 the regrouping of items of financial statements is done for the users to compare the figures of last year vs current year is permitted under which Accounting Standards and part there off.
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CA Navin Jain

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CA Navin Jain (Expert)
18 October 2011 its not covered by any accounting stranded, this is a informative part which is disclose by the notes to accounts.

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