Disclosure of accounting policies: specify measurement bases, management judgements, and major estimation uncertainties affecting financial statements. Ind AS 001 requires entities to disclose material accounting policies, including the measurement basis and other policies relevant to understanding the financial statements, and to identify management judgements with the most significant effects. Entities must also disclose major sources of estimation uncertainty, detailing their nature and carrying amounts, and provide notes on capital management, puttable instruments classified as equity, proposed or unrecognised dividends, entity domicile and legal form, principal activities, and parentage.