Analysis of definition of business as per Ind AS 103- Business combination

Definition of Business A Business Consists of inputs and processes applied to the input to those inputs that have the ability to create output. Three Elements Inputs: Any economic resources…

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Share Based Payment Transaction Definition as per Ind AS 102

Share-Based Payment Transaction A transaction in which the entity (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement,…

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