Current liability does not include?

Minority Interest Short term borrowings Provision for income tax Trade Payables

Which of the following will form part of financial statement under IFRS?

Statement of financial position Value added statement Statement of financial review by management Environmental report

A Cash flow statement included in the financial statements provides the information on cash flow?

For the financial year/period As at the balance sheet date Accumulated from date of incorporation For the next 12 months

Recoverable amount of non-monetary assets(In case of impairment) is translated at the exchange rate

When such recoverable amount is determined At the balance sheet date At the beginning of year Average rate

The reporting date of a subsidiary can differ from parent reporting date by not more than

3 months 6 months 9 months 12 months