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But you should be careful that the time spent on the case-based questions in Part B of the exam. 1) When you adopt IAS 19 for the first time, it’s a change in accounting policy so no, you don’t treat it as past service cost, but you need to restate opening balances as IAS 19 would have always been applied. Be well prepared with an impressive answer) ( आप IPS क्यों बनना चाहते हैं?) IAS … acquire the ias 16 practice questions and answers associate that we pay for … 10 top revision tips from Kaplan 2019-2020 exams; 12 practical tips to unlock your creative thinking Questions - IAS 16 - IAS 37 - IAS 23. It is probably more than what you need to work on objective test questions. UPSC IAS 2020: Check here most important questions on Current Affairs with answers which are likely to be asked in UPSC Civil Services IAS Prelims 2020 exam that will be held on 4th October 2020. IFRS 2 Share-based Payment . 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