Accounting Standards

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Accounting Standards are formulated as Accounting Standards(AS) and Indian Accounting Standards (Ind AS) through a robust and comprehensive process in order to assist ICAI to discharge its role of national standard-setter.
These Accounting Standards Board provides necessary support and guidance for implementation of Accounting Standards, which includes including publishing education material, guidance notes, technical guides etc and carries out such other functions relating to Accounting and Accounting Standards.

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