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<h1>Entities Must Disclose Accounting Policies, Judgments, and Estimation Uncertainties in Financial Statements per Ind AS Rules</h1> Entities must disclose material accounting policy information in financial statements, including measurement bases like historical cost and fair value, and other relevant policies. Specific disclosures are required when policies are chosen from alternatives allowed by Indian Accounting Standards (Ind AS). Significant judgments made in applying these policies should be disclosed, especially those affecting financial statement amounts. Entities must also disclose estimation uncertainties and capital management details. For puttable financial instruments classified as equity, entities should provide quantitative data, management objectives, and expected cash outflows. Additional disclosures include proposed dividends, entity domicile, legal form, operations, and parent company details.