1.Which of the following is not a disclosure requirement under IND-AS 23?
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Our publication ‘Ind AS – Accounting and Disclosure Guide (the guide)’ is an extensive tool designed to assist companies in preparing financial statements in accordance with Indian Accounting Standards (Ind AS) by identifying the potential accounting considerations and disclosure requirements that are applicable to them. It covers key recognition, measurement and disclosure requirements for each standard along with some additional considerations.
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