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Your Queries on Financial Reporting and Assurance

December 7, 2017[2017] 88 taxmann.com 68 (Article)
ABC Limited is required to prepare IND-AS financial statements from the current year. We are an unlisted entity with net worth above Rs. 250 crores and operate in the retail space. Our business model entails investments in technology both hard and soft. We procure software as well as we have our own in-house software development team that we often supplement with third-party sub-contractors.
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