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Your Queries on Financial Reporting and Assurance

November 22, 2017[2017] 87 taxmann.com 218 (Article)
Our company, a listed entity that is part of phase 2 of IND-AS convergence in India is evaluating the potential impact of the new lease standard issued by the International Accounting Standards Board considering the fact that this would eventually replace existing IND-AS 17. Our company comprising of 4 subsidiaries has lease agreements in place for assets primary of which are warehouses and transport vehicles that are currently evaluated as operating leases under the current dispensation.
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