New disclosure requirements with respect to financial statements in offer documents for IPO iss...........

Finance (Phase -I & II) Analysis of Financial Statements

New disclosure requirements with respect to financial statements in offer documents for IPO issued by SEBI are known as:

Issue of Capital and Disclosure Requirements

Controller Capital Issue guidelines

Bonus Issue Guidelines

None of the above

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Explanation:

ICDR regulations issued by SEBI emphasize disclosure requirements with respect to financial statements in offer documents for IPO by reducing the volume of disclosures and focusing on what is considered material and relevant to an investor in making an investment decision.