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Ind AS 105 relates to?

1. Revenue Recognition
2. Consolidated Financial Statements
3. Non-Current Assets held for sale and Discontinued Operation
4. Leases

Correct answer: Non-Current Assets held for sale and Discontinued Operation

Solution

Ind AS 105 deals with non-current assets held for sale and discontinued operations. It specifies how such assets are classified, measured, and presented in financial statements.

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