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If impairment losses are recognised first in the opening Ind AS balance sheet, which disclosures apply?

AThose of Ind AS 36
BThose of Ind AS 38
CNo disclosures at all
DThose of Ind AS 37
Answer & Solution
Correct answer: A. Those of Ind AS 36
Paragraph 24(c) requires the Ind AS 36 disclosures as if the losses were recognised from the date of transition.
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