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Q. ……..should be deducted from the share capital to determine the paid up cap ital.

Q. When debentures are issued as a consideration of purchase of assets …………. Is debited.

Q. The convergence of the Indian Accounting Standards with IFRS began in

Q. When all debentures are redeemed, balance in the Debenture Redemption Fund Account is transferred to:

Q. All the …… profits are not available for the purpose of redemption of preference shares

Q. Rebate on bills discounted is shown on the liability side of the ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐

Q. When presenting discontinued operations in the cash flow statement

Q. In case of consolidation of share capital, the total number of shares ………….

Q. While preparing the transferee company’s financial statement under amalgamation in the nature of merger, the assets and liabilities taken over from the transferor company should be incorporated at ----------

Q. How are unallocated overheads treated as per Ind AS 2?