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ACCOUNTANT (Student)     02 February 2020

CARVE-OUT AND CARVE-IN

What is the difference between carve-out and CARVE-IN? 



 7 Replies


(Guest)

Carve-outs: items removed

Carve-ins: items inserted

ACCOUNTANT

ACCOUNTANT (Student)     03 February 2020

Carve outs - sale outs and carve-ins - mergers. ..   Is this also correct. ..  Please provide further explanation. . Thank you


(Guest)
What's the context?
ACCOUNTANT

ACCOUNTANT (Student)     03 February 2020

With reference to IND AS.... it was said that "Accounting of Entities under common control" Is termed as carve-in and differences which are in deviation to the accounting principles and practices stated in IFRS " Commonly known as carve-outs

(Guest)

Carve-ins: Additional items in IndAS over IFRS/IAS

Carve-outs: Items removed from IFRS/IAS while making IndAS.

 

It's not that what you're saying, merger, etc.

1 Like
Prachi Bansal

Prachi Bansal   19 April 2021

Can you please explain carve-in and carve-out with the help of examples?

yasaswi gomes

yasaswi gomes (My grammar is 💯 good I)     19 April 2021

You can find samples of them in the annexures of some standards which discloses differences in nomenclatures  of IndAS and IFRS etc. 


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