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ACCOUNTANT (Student)     02 February 2020


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

 7 Replies


Carve-outs: items removed

Carve-ins: items inserted


ACCOUNTANT (Student)     03 February 2020

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

What's the context?

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


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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