The Chartered Accountant Student Vol. 25 No. 05 October 2021
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The Institute of Chartered Accountants of India
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Abstract
This capsule in Final Paper 1 Financial Reporting is seventh in the series. Many of the Ind AS have already been covered in the capsules on Financial Reporting published in July, 2018, May, 2019 and August, 2019, October, 2019, November, 2020 and July/August, 2021 issues of this Journal.