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IFRS and India - KKC · IFRS and India Khimji Kunverji and ... Under IFRS, interest income on impaired asset is recognized using the rate of interest used ... Provision for NPA In

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Ch. 15 - John Wiley & Sons · Web view_ Management accountants may work as cost accountants, tax accountants, or internal auditors within their own firm. 5. _Management accountants