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IND AS 101 Explained with Accounting Estimates 🔥 | First-Time Adoption Made Super Easy!
This exemption ensures consistency and integrity in financial reporting when a company moves from previous GAAP to Ind AS. 🔍 What it means - When a company adopts Ind AS for the first time, it cannot adjust or recreate past accounting estimates made under previous GAAP unless there is clear evidence that those estimates were wrong. In simple ...
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