List I (Heads of Transitions) | List II (Ind. AS) | ||
A. | Presentation of financial statements | I. | Ind-As 19 |
B. | Event after the Reporting periods | II. | Ind-As 10 |
C. | Employee Benefits | III. | Ind-As 1 |
D. | Accounting for Governments grants and disclosure of Govt. Assistance | IV. | Ind-As-20 |
LIST I | LIST II | ||
---|---|---|---|
A | Employee benefit expenses | I | Investing activity |
B | Dividend received | II | Operating activity |
C | Loan raised | III | Extraordinary item |
D | Proceeds from earthquake disaster management | IV | Financing activity |