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1492 terms

Glossary

Every term is defined twice: once the way a filing would put it, and once the way somebody would explain it to you across a table. The second one is usually the one that sticks.

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Ind AS 116

Accounting

The Indian accounting standard requiring operating leases to be recognised on the balance sheet.

In plain terms

It raised reported debt and EBITDA for retailers and airlines overnight, breaking comparisons across the transition year.

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Indian stock market glossary · Market Vidyalaya