Which of the following is not a requirement in the financial statements under Ind AS 1? | Faculties

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Mr. Dubey

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📊 Corporate Accounting

Q. Which of the following is not a requirement in the financial statements under Ind AS 1?

(A) name of the entity
(B) chairman’s commentary on performance
(C) the accounting period
(D) presentation currency

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✅ Correct Answer: (B) chairman’s commentary on performance

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