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Interest paid was Rs 30 lakh, of which Rs 10 lakh was capitalised. Disclosed total?

ARs 40 lakh
BRs 10 lakh
CRs 20 lakh
DRs 30 lakh
Answer & Solution
Correct answer: D. Rs 30 lakh
Total interest paid is disclosed whether expensed or capitalised under Ind AS 23, so the full Rs 30 lakh appears.
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