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The document outlines the accounting policies and standards for mutual funds as per the Securities and Exchange Board of India (SEBI) regulations. It details how mutual funds should recognize investments, income, and expenses, emphasizing the importance of marking investments to market value and recognizing gains and losses accordingly. Additionally, it provides guidelines for the valuation and recognition of real estate assets held by mutual funds, ensuring that fair value is used for measurement and that

Author

shahamol0405

Language

EN