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ICAI proposes Ind AS Amendments to Accounting for Onerous Contracts and PPE

March 17, 2021[2021] 125 taxmann.com 259 (Article)
The ASB issued the Exposure Drafts on February 18, 2021, proposing the following amendments to Ind AS corresponding to the amendments to respective Ind AS Standards for seeking public comments. This article deals with two key changes included in these proposals.
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