which financial statements are prepared under Ind-AS?
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With the applicability of the new Ind AS on certain class of
Companies, it was evident that there was now a need for an
amendment to the Schedule of The Companies Act, 2013.
With the change right there and the Ind now
commenced in their entirety, it is time to understand what
the new financial statements (under Ind AS) actually present
and imply.
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