alleryStart learning →Which Ind AS sets the disclosures when statements are not on a going concern basis?
AInd AS 8
BInd AS 37
CInd AS 1
DInd AS 105
Answer & Solution
Correct answer: C. Ind AS 1
Ind AS 10 refers to the disclosure requirements set out in Ind AS 1.
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Appendix A applies only where all owners of the same class of equity areA non-cash dividend liability is recognised once the dividend isOn settling a non-cash dividend, the difference between asset and payable goes toWith a cash or non-cash choice, the dividend payable weighs fair value andA liability to pay a non-cash dividend is measured at theAppendix A to Ind AS 10 deals with the distribution ofInd AS 10 says 'approval for issue' where IAS 10 saysThe Ind AS 10 loan-waiver rule differs from IAS 10 because of changes made in