Accounting · Accounting Standards
Additional guidance given in Indian Accounting Standards (Ind AS) over and above what is given in International Financial Reporting Standards (IFRS) is called ______.
Verified Solution4 OptionsUpdated: October 2026👁️1 View
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- 1Carve adjustments
- 2Carve-ins✓
- 3Consistency clarifications
- 4Carve-outs
Correct answer
Carve-ins
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