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of <h1>Entities Required to Disclose Detailed Balance Sheet Subclassifications per Ind AS and Companies Law</h1> Entities must disclose subclassifications of balance sheet items, either directly on the balance sheet or in accompanying notes, in accordance with Indian Accounting Standards (Ind AS) and Companies Law. These disclosures include detailed breakdowns of property, plant, and equipment, receivables, inventories, provisions, and equity capital. For share capital, entities must provide information on authorized and issued shares, share rights, and reserved shares. Entities must also disclose reclassifications between financial liabilities and equity. The statement of profit and loss should present profit or loss, comprehensive income, and allocations of these to non-controlling interests and parent owners.
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