Accounting Standards (AS) PDF

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Accounting Standards (AS)

Accounting standards (AS) are written documents and policies that provides principles for recognition, measurement, treatment, presentation and disclosures of accounting transactions in the financial statements.

Accounting Standards have a significant role to play in establishment of sound financial reporting system in the country. Implementation of the Accounting Standards in letter and spirit is an inherent requisite for establishment of sound financial reporting system in the country.

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