alleryStart learning →Which is an Appendix D optional exemption in Ind AS 101?
ARevaluation of inventory stock
BGoodwill write-back at disposal
CDividend declaration practice
DCumulative translation differences
Answer & Solution
Correct answer: D. Cumulative translation differences
Paragraph D1(f) lists cumulative translation differences among the exemptions.
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Related questions
Once a company follows Ind AS, voluntarily or mandatorily, can it revert to the old methodCompanies with Rs 500 crore net worth were mandatorily covered from:Under IFRS 1, adjustments from using a different earlier GAAP are recognised directly in:The December 2010 amendment to IFRS 1 guided entities emerging from:The restructured version of IFRS 1 was issued on:IFRS 1 was first issued in which month and year?Which body issued IFRS 1, the model for Ind AS 101?Ind AS 101 was notified by the MCA vide G.S.R. 111(E) dated: