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     EduGorilla 
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    Ind AS 20 requires which of the following to be disclosed?

    (i) The accounting policy adopted for government grants, including the methods of presentation the financial statements.
    (ii) The nature and extent of government grants recognised in the financial statements, including non-monetary grants of assets given either at a concessional rate or free of cost.
    (iii) The amount of exchange differences, including the net profit or loss for the period.
    (iv) The amount of exchange differences adjusted the carrying amount of fixed assets.

    Options :-

    1. (i) and (ii)
    2. (iii) and (iv)
    3. (ii) and (iv)
    4. All of the above
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