These standards are prepared by Accounting Standard Board (ASB).Īccounting Standards are formulated with a view to harmonies differentĪccounting policies and practices in use in a country. Or written statements issued, from time to time, by an apex expert accountingīody in relation to various aspects of measurement, treatment and disclosure ofĪccounting transactions for ensuring uniformity in accounting practices and Salient features of First-Time Adoption ofĪccounting Standards are the policy documents (IFRS) – Meaning, Need and Importance of IFRSġ7. International Financial Reporting Standards GAAP – Need, Significance and Structure ofġ5. Difference between Accounting Standard andġ3. Accounting Principles and Generally Acceptedġ2. Considerations in the Selection of Accountingġ1. Disclosure of Accounting Policies – Need forĨ. Accounting Policies - Areas in Which Differingħ. List of Accounting Standard (AS 1 to AS 29)Ħ. Procedure adopted in formulation of AccountingĤ. ![]() Accounting Standard Board (ASB) – Introductionģ. Accounting Standards – Meaning and ObjectivesĢ.
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