📊 Corporate Accounting
Q. Which of the following items should be disclosed as per the requirements of Ind AS 2?
  • (A) carrying amount of inventories pledged as security for liabilities
  • (B) average lead time of procurement for major classes of inventories
  • (C) list of major customers to whom the inventories were sold during the reporting period
  • (D) average holding period of inventories of the entity as at the end of the reporting period
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✅ Correct Answer: (A) carrying amount of inventories pledged as security for liabilities

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