Ind as

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Can any body provide me Short Notes on convert of opening balance sheet according to IND AS & Also want to know that there is changes in fair value of Equity Share Capital in case of Listed Company. Thanks
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Equity share capital remains at book value only in books in IndAS. There is no concept of  Fair valuation of Equity shares capital.

For conversion, pls let me know the specific query for any line item in balance sheet. 


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