It may happen that an entity receives an asset in exchange of another asset. This may happen on account of several reasons, such as, transactions happen between group companies.
source https://www.caclubindia.com/articles/ias-ppe-lack-commercial-substance-44871.asp
source https://www.caclubindia.com/articles/ias-ppe-lack-commercial-substance-44871.asp
Post a Comment
Please drop your feedback, suggestions, query or feedback