alleryStart learning →The Ind AS 10 loan-waiver rule differs from IAS 10 because of changes made in
AInd AS 1
BInd AS 12
CInd AS 37
DInd AS 8
Answer & Solution
Correct answer: A. Ind AS 1
The carve-out follows changes made in Ind AS 1 on classification of liabilities repayable on demand.
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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 saysMajor ordinary share transactions after year-end are