Hello Everyone !
Here is the video explaning Ind AS Carve Outs in simplified manner -
"Ind AS Carve Outs (Part 1) - By CA Gopal Somani"
https://youtu.be/OtLKfI6UHkI
OR
https://www.youtube.com/watch?v=OtLKfI6UHkI
Please check. I hope it will be helpful for you.
Please let me know if you have any query.
All the Best !
Regards,
CA Gopal Somani