Discontinuing a business segment and its accounting impact under Ind AS

CA Sumit Sarda , Last updated: 18 February 2020  
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When a company (or another entity) plans to sell an asset and / or plans to close some part of business, then it might affect its financial position Therefore, the stakeholders of entity, mainly investors, need to be informed about these events. Ind AS 105 Non-Current Assets Held for Sale

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