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PwC ReportingPerspectives

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The Auditing and Assurance Standards Board of ICAI has recently brought out ... dividend is declared. When impairment indicators exist, a test for impairment should be performed. An impairment loss ... dividends from the subsidiary. The above is true if the subsidiary has no debt. Otherwise, the present ...

  Dividend, Recently, Declared, Pwc reportingperspectives, Reportingperspectives

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