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What is Accounting Standards in India Overview about?

This document discusses the applicability and status of accounting standards in India. It notes that: 1) Accounting standards issued by the Institute of Chartered Accountants of India are mandatory for companies according to the Companies Act 2013. 2) For other entities, accounting standards must be followed by auditors in examining and reporting on financial statements. 3) The government has also notified 10 Income Computation and Disclosure Standards that must be followed for income tax purposes. 4)

Author

Soum Jaiswal

Language

EN