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Q. Investments made by a holding company in a subsidiary company are always to be shown in ……………….

Q. A liability which can be measured only by using a substantial degree of estimation is called……………………….

Q. Shares received from the new company are recorded at –

Q. The principle of subrogation is applicable to……………

Q. Profit earned after acquisition of share is treated as:

Q. Under Ind AS 12 a temporary difference is defined as

Q. Capital redemption reserve can be utilized for…

Q. Fictitious assets are shown on the asset side of the balance sheet of a company under the heading -----------

Q. a preference share is one which enjoys a preferential right regarding payment of ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐

Q. The pre- acquisition loss of subsidiary should be deducted from …….. while calculating net assets