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- Indian_Accounting_Standards abstract "Indian Accounting Standards (abbreviated as India AS) in India accounting standards were issued under the supervision and control of Accounting Standards Board (ASB), which was constituted in the year 1977. ASB is a committee under Institute of Chartered Accountants of India(ICAI). ASB is an independent committee which consis of representatives from government department, academicians, representatives from ASSOCHAM, CII, FICCI, etc., Now India will have two sets of accounting standards viz. existing accounting standards under Companies (Accounting Standard) Rules, 2006 and IFRS converged Indian Accounting Standards(Ind AS). The Ind AS are named and numbered in the same way as the corresponding IFRS. NACAS recommend these standards to the Ministry of Corporate Affairs. The Ministry of Corporate Affairs has to spell out the accounting standards applicable for companies in India. As on date the Ministry of Corporate Affairs notified 39 Indian Accounting Standards(Ind AS).This shall be applied to the companies of financial year 2015-16 voluntarily and from 2016-17 on a mandatory basis. Based on the international consensus, the regulators will separately notify the date of implementation of AS Ind for the banks, insurance companies etc. Standards for the computation of Tax would be notified separately.OBJECTIVEThe basic objective of Accounting Standards is to remove variations in the treatment of several accounting aspects and to bring about standardization in presentation. They intent to harmonize the diverse accounting policies followed in the preparation and presentation of financial statements by different reporting enterprises so as to facilitate intra-firm and inter-firm comparison.Bharat Bhushan Accounting Standards".
- Indian_Accounting_Standards country India.
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- Indian_Accounting_Standards wikiPageRevisionID "707726938".
- Indian_Accounting_Standards wikiPageWikiLink Category:Accounting_in_India.
- Indian_Accounting_Standards wikiPageWikiLink Category:Accounting_principles_by_country.
- Indian_Accounting_Standards wikiPageWikiLink Category:Accounting_systems.
- Indian_Accounting_Standards wikiPageWikiLink Institute_of_Chartered_Accountants_of_India.
- Indian_Accounting_Standards wikiPageWikiLink International_Financial_Reporting_Standards.
- Indian_Accounting_Standards wikiPageWikiLink Ministry_of_Corporate_Affairs.
- Indian_Accounting_Standards wikiPageWikiLink National_Advisory_Committee_on_Accounting_Standards.
- Indian_Accounting_Standards wikiPageWikiLink Nepal_Financial_Reporting_Standards.
- Indian_Accounting_Standards wikiPageWikiLinkText "Indian Accounting Standards".
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- Indian_Accounting_Standards subject Category:Accounting_in_India.
- Indian_Accounting_Standards subject Category:Accounting_principles_by_country.
- Indian_Accounting_Standards subject Category:Accounting_systems.
- Indian_Accounting_Standards type Thing.
- Indian_Accounting_Standards comment "Indian Accounting Standards (abbreviated as India AS) in India accounting standards were issued under the supervision and control of Accounting Standards Board (ASB), which was constituted in the year 1977. ASB is a committee under Institute of Chartered Accountants of India(ICAI). ASB is an independent committee which consis of representatives from government department, academicians, representatives from ASSOCHAM, CII, FICCI, etc., Now India will have two sets of accounting standards viz.".
- Indian_Accounting_Standards label "Indian Accounting Standards".
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- Indian_Accounting_Standards sameAs Q6019786.
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