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      Question

      Ind AS 105 is related to which of the

      following?
      A Revenue from Contracts with Customers Correct Answer Incorrect Answer
      B Leases Correct Answer Incorrect Answer
      C Non-current Assets Held for Sale and Discontinued Operations Correct Answer Incorrect Answer
      D Income Taxes Correct Answer Incorrect Answer
      E Consolidated Financial Statements Correct Answer Incorrect Answer

      Solution

      Ind AS 105 deals with the accounting and reporting requirements for non-current assets that are held for sale and discontinued operations. It outlines how these assets should be presented in financial statements and the criteria that must be met for assets to be classified as held for sale.

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