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Q. NPA stands for………….

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. Schedule 1 is concerned with

Q. For the same purchase price profit on cancellation of debentures is more when purchase on ‐‐‐‐‐‐‐‐‐‐‐ ‐‐ basis.

Q. Debenture represents ………. Of a company

Q. Which of these best explains fixed assets?

Q. If the two companies have different accounting policies in respect of the same item, then they make necessary changes to adopt .............. accounting policies.

Q. Premium received on issue of shares cannot be utilised for ---------.

Q. Under Ind AS 16, which two subsequent accounting treatments are allowed subsequently to initial recognition?

Q. After convergence of Indian accounting standards with IFRS, new standard issued for preparing the cash flow statement is: