When AS-30,31, and 32 will be applicable
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As-30,31,32
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basic provisions will be applicable for N12 exam.
I want to know when it will be applicable in practice (for preparation of P/L and B/S of a company)
It can be early adopted to the extent it does not overrule accouting requirements of existing ASs.
Thus there is a very small window of early adoption which includes accounting of Cash flow hedges only.
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