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Clarification on Non-applicability of AS 30, 31 and 32 - (02-01-2016)

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With reference to the “Announcement regarding Non-application of AS 30, AS 31 and AS 32 in the Final Course Paper 1: Financial Reporting” dated 23.11.2015, it is clarified that students are not required to study the differences between Ind AS 32, 107 and 109 vis-à-vis AS 31, 32 and 30 respectively from May, 2016 examination.

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