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The Institute of Chartered Accountants of India has released theExposure Draft ofRevised AS 105,Non-Current Assets Held for Sale and Discontinued Operations. Comments on the same may be sent electronically or via email or post so as to reach the institute by 14th September 2021. Read the official an
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FAQ :
The Exposure Draft is about the revised Accounting Standard (AS) 105, which deals with Non-Current Assets Held for Sale and Discontinued Operations.
The Exposure Draft was issued by the Accounting Standards Board (ASB) of The Institute of Chartered Accountants of India (ICAI).
The deadline for submitting comments on the Exposure Draft is 14th September 2021.
Comments can be submitted electronically via the ICAI website, by email to commentsasb@icai.in, or by post to the ICAI Bhawan in New Delhi.
The revision is part of a project to update Accounting Standards (AS) for entities not applicable to Ind AS, aiming to maintain consistency in numbering with Ind AS.
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