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This document provides an overview of various accounting standards and principles in India. It discusses the need for accounting standards to ensure comparability, transparency and relevance of financial reporting. Some key standards covered include AS 2 on valuation of inventories, AS 3 on cash flow statements, and AS 6 on depreciation accounting. The Accounting Standards Board of India was constituted in 1977 to harmonize diverse accounting policies and practices in the country. Adherence to accounting st

Author

pradeep

Language

EN