The extracts of the Balance Sheets of Hammer Ltd. and its subsidiary Sleek Ltd. as on 31st March, 2023 are given below: Particulars Note No. Hammer Lt
A consumer products entity, Entity A Limited (lessee) enters into a lease agreement with Entity B Limited (lessor) for a dedicated production line to
The following details are available for Hydra Limited as at 31st March 2023: Disposal Group Carrying Amount at the reporting data before classificatio
N Ltd. is engaged in the business of manufacturing of bottles for both, pharmaceutical companies and non-pharmaceutical companies. It has a wholly own
Ore Exploration Ltd. is engaged in the manufacturing of drilling and mining equipment for over last 25 years. The management of the company is plannin
A Ltd. announced a stock appreciation right (SAR) on 1st April, 2020 for each of its employees. The scheme gives the employees the right to claim cash
Haymond Limited has three segments H, M & D. The following information is provided for the year ending 31st March, 2023: All amounts are in ₹Lakhs Par
Beauty Ltd. purchased a patent right of a face-wash on 1st April, 2020 for ₹4,20,000; which has a legal life of 10 years. Due to the highly competitiv
Diamond Limited is transitioning to Ind AS. It has certain investments in Ruby Limited's Convertible Debt Instruments, which are currently (on the dat
Poor Limited borrowed 120 Lakhs from a Scheduled Bank. The terms of loan are as under: - Rate of Interest @ 10% per annum, payable yearly - Tenure of
A shipping company is required by law to bring all its ships into dry dock every 5 years for a major inspection and overhaul. Overhaul expenditure mig