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IND AS 105 Non Current Assets held for Sale and ...

www.cas.ind.in

IND AS 105 IND AS -105 sets out two concepts: •Classification, measurement and presentation of Non Current asset held for sale / Disposal Group / Non Current Asset held for Distribution to Owners and; •Classification, presentation and disclosure of discontinued operations. AS – 24 •Disclosure and certain presentation requirements …

  Operations, Seal, Asset, Held, Discontinued, Held for sale, Assets held for sale, Discontinued operations

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