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CMA Final · Corporate Financial Reporting · Impairment of Assets (Ind AS 36)

Paragraphs 91-95 of Ind AS 36 appear as 'Deleted'. What is the stated treatment of these paragraph numbers?

Paragraphs 91-95 already appear as 'Deleted' in IAS 36 itself. Ind AS 36 retains these paragraph numbers so that its numbering stays consistent with IAS 36, rather than renumbering the later paragraphs.

  1. AThey are renumbered as 96-100 in Ind AS 36
  2. BThey appear as 'Deleted' in IAS 36, and the numbers are retained in Ind AS 36 for consistency with IAS 36Correct
  3. CThey were deleted only in Ind AS 36 because of Ind AS 113
  4. DThey were replaced by transitional provisions of Ind AS 101

Explanation

The comparison states that paragraphs 91-95 appear as 'Deleted' in IAS 36 and that the numbers are retained in Ind AS 36 to maintain consistency. They are not related to Ind AS 113 or Ind AS 101.

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