alleryStart learning →Which example is in Ind AS 24 but not in IAS 24?
ADeputation management contract
BGuarantees given or received
CTransfers under licences
DLeases of property assets
Answer & Solution
Correct answer: A. Deputation management contract
Ind AS 24 adds item (k), management contracts including deputation of employees, to the examples in paragraph 21.
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Related questions
The core principle of Ind AS 108 is to help users evaluate the:Where equity-method investments sit in segment assets, the entity discloses:Which item is disclosed if in the decision maker's profit measure?Entities known to be under common control are treated, for major customers, as:Geographical non-current assets exclude:Geographical revenue must be shown for the country of domicile and:Which revenue must be reported for each product or service group?Entity-wide disclosures in paragraphs 32 to 34 apply to: