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    Ind AS – 101 “First Time Adoption of IND AS” Overview

    Ind AS – 101 “First Time Adoption of IND AS” Overview

    Contents:

    1. Applicability 
    2. Definitions 
    3. Opening Ind AS Balance Sheet 
    4. Retrospective Application of Ind AS 
    5. Exemption from Retrospective Application of Ind AS

    This article is contributed by Partners of SBS and Company LLP - Chartered Accountant Company. You can be reached at This email address is being protected from spambots. You need JavaScript enabled to view it.

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