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    As explained in IAS 8, what is transitional provisions??

    Please explain the meaning of transitional provisoins?


    • the term transitional provision means that the enterprise is adopting a particular accounting treatment for the 1st time....so the enterprsie needs to adjust its PL according..

      say a company has been charging depn according to SLM method for last 10 yrs and the amount is 15cr...and due to changes in IFRS..d company needs to change the method to WDV and the dep is 12 cr...then the org needs to revise this 3 cr

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