Opening book details…
Can I read Ind AS 105 on EtoBox?
Ind AS 105 by harsheet.nerkar2004 is a document available to read on EtoBox.
What is Ind AS 105 about?
Ind AS 105 outlines the accounting treatment for Non-Current Assets Held for Sale (NCA-HFS) and Discontinued Operations. It specifies the criteria for classifying assets as held for sale, the accounting processes involved, and the necessary disclosures for discontinued operations. The standard emphasizes the importance of fair value measurement and the treatment of gains or losses associated with these assets and operations.
- Author
- harsheet.nerkar2004
- Language
- EN