Provides a clear overview of how Ind AS 36 applies to investments in subsidiaries, associates, and joint ventures, including key indicators and accounting treatment.
Ind AS 116 requires remeasuring the ROU asset and Lease Liability when a lease scope decreases (area/term). The LL is reduced proportionately, with the change recorded against the ROU asset or P&L, followed by a final remeasurement using the new discount rate.
