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Going Concern Uncertainty of Vodafone Idea Ltd. Analysis of Relevant Provisions of Ind AS 1 and SA 570

July 26, 2021[2021] 128 taxmann.com 352 (Article)
In the background of continuing going concern uncertainty alert by Vodafone Idea Ltd. and also ,in its most recent fillings of 2020-21 fourth quarter financial results with stock exchanges, this paper evaluates Ind AS 1 disclosure requirements and factors to be considered in evaluating appropriateness of adopting going concern basis in the preparation of financial statements.
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