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Q. An entity shall explain how the transition from previous GAAP to IFRSs __________ its reported financial position, financial performance and cash flows.

Q. Converting share of larger denomination into smaller denominations is called:

Q. When debentures are redeemed in annual installments the redemption is known as ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐.

Q. In the case of joint stock companies , the assets and liabilities in B/S are arranged in the order of …

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

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

Q. ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐ Shares carry a fixed rate of dividend.

Q. The dividend recommended by the Board of Directors is called………

Q. Which sections of an annual report do IFRSs apply to?

Q. Premium on redemption of debentures is a