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Clarification given or a view expressed by the ITFG represents the view of the members of the Group and are not necessarily the views of the Ind AS Implementation Committee or the Council of the Institute of Chartered Accountants of India (ICAI). The clarifications/views are based on the accounting principles as on the date the Group finalises the particular clarification. The date of finalisation of each clarification will be indicated along with the clarification. The clarification must, therefore, be read in the light of any amendments and/or other developments subsequent to the issuance of clarifications by the Group.
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