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Common Errors in Ind AS Financial Statements: FRRB Observations related to Certain Ind AS Disclosures

July 27, 2021[2021] 128 taxmann.com 374 (Article)
In February 2021, the FRRB issued Study on Compliance of Financial Reporting Requirements (Ind AS Framework) that contains instances of common non-compliances or errors in Ind AS financial statements.
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