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What is As 18 about?

Accounting Standard (AS) 18 establishes requirements for the disclosure of related party relationships and transactions in financial statements, applicable to reporting enterprises and their consolidated financial statements. It outlines definitions, objectives, and the scope of related party disclosures, while also specifying exemptions for certain entities and situations. The standard emphasizes the importance of transparency in related party transactions to ensure accurate representation of an enterprise

Author

ankita

Language

EN