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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Loans and advances accounting: recognize on disbursement, measure at historical cost, and disclose arrears and detailed schedules.</h1> The Standard requires that loans be recognized when cash is disbursed, measured initially at historical cost and subsequently carried at carrying amount adjusted for disbursements, repayments and write-offs. Financial Statements must present a three-part disclosure: a summary (loanee group-wise and sector-wise), a detailed major/minor head-wise statement including arrears, and additional disclosures covering fresh loans, loans in perpetuity and loans with unsettled terms; interest in arrears is disclosed separately and not added to closing balances.

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