现已上线！2025 年 Telegram 研究 — 年度关键洞察 
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Statement I :- According to Ind AS 16 Property, Plant and Equipment, Depreciation expenses are recorded in Balance Sheet.
Statement II :- According to Ind AS 16, Depreciation expenses are recorded in Fund Flow Statement.
ASSERTION:- According to IND AS 7, all cash transactions to be recorded mandatorily.
REASON:- Cash inflow or cash outflows are recorded in cash flow statement, which is a mandatory financial statement.
Which of the following are not IND AS :-
A).Ind AS 108 Operating Segments B).Ind AS 109 Financial Instruments C).Ind AS 111 Joint Arrangements D).Ind AS 113 Fair Value Measurement E).Ind AS 156 Income Statements F). Ind AS 141 Balance Sheet preparation
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