Cost-method investments in separate statements that are held for sale follow:
AInd AS 105
BInd AS 38
CInd AS 20
DInd AS 8
Answer & Solution
Correct answer: A. Ind AS 105
Investments at cost that are classified as held for sale are accounted for under Ind AS 105.
Keep practising Ind AS 27, 28 and 111 Separate Financial Statements, Associates and Joint Ventures
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