Final students may note that in the Practice Manual (edition January, 2016), certain errors have been noticed in page no. 1.31 in solution to the question no. 40 on ‘Accounting Standard 10’. These errors have been rectified and updated file has been uploaded on the Institute’s website. Students may refer to the link https://resource.cdn.icai.org/21494sm_fr_finalnew_vol3_cp1.pdf for the same.