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As-30,31,32

AS 883 views 3 replies

When AS-30,31, and 32 will be applicable

Replies (3)

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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