prescribes the subsequent accounting for deferred tax assets (including unrecognized deferred tax assets) and liabilities acquired in a business combination. (d) Ind AS 102 provides ... other factors. (f) the acquisition-date fair value of the total consideration transferred and the acquisition-date fair value of each major class of consideration
adjustments resulting from the subsequent resolution of a contingency affecting the purchase consideration shall be recognized in retained earnings. (j) In accordance with its previous ... investment in the subsidiary. (k) The measurement of non-controlling interests and deferred tax follows from the measurement of other assets and liabilities. Therefore
shall cause to forward such application along with its recommendation thereon, for consideration and approval of the Authority. The authorized officer of the National Pension ... option, by the subscriber, as specified above, the other options of deferment of benefits shall not be available to such a subscriber. Notwithstanding exercise
Section 97S in The Companies (Indian Accounting Standards) Rules, 2015
97S. Ind AS 116 amended
Section 3 in The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax
