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Q. In the calculation of ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐, past profits will have to be adjusted, in order to dertemine the future expected profits.

Q. Preference shares can be redeemed by………….

Q. …………..shares are repayable after the expiry of the fixed period or at the option of the company.

Q. For the same purchase price profit on cancellation of debentures is more when purchase on ‐‐‐‐‐‐‐‐‐‐‐ ‐‐ basis.

Q. Which of the following items are excluded from the scope of Ind AS 2 Inventories?

Q. Which of the following statement is correct?

Q. When debentures are redeemed from out of profits an equal amount is transferred to ‐‐‐‐‐‐‐‐‐‐‐‐ account.

Q. Amalgamation is done for ………….

Q. Dividend paid or declared are subject to corporate dividend Tax @ ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐ as per recent finance Act.

Q. While preparing the books of the transferee company in purchase method, the difference between purchase consideration and share capital of the transferor company should be adjusted in -------------