Ind AS - 001 - Presentation of Financial Statements

Chapters / List

1. Scope, Objective & Definition – Presentation of Financial Statements

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2. Material – Presentation of Financial Statements

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3. Complete Set of Financial Statements & its General Features

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4. Going Concern

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5. Accruals, Materiality and aggregation of Accounting

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6. Offsetting

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7. Minimum comparative information

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8. Information to be presented either in the balance sheet or in the notes

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9. Information to be presented in the Profit & Loss Statement

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10. Information to be presented in the OCI section

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11. Statement of changes in equity

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12. Disclosures of Accounting Policy

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