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Articles by CA Chirag Haraniya

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Summary of AS 18

Summary of AS 18

Posted by CA Chirag Haraniya 11 December 2012 176611 Views

Crux of AS - 18 : 1. The objective of the accounting standard is greater transparency and disclosures with regard to related party relationship by the reporting entity. 2. Related Party relationships arise on either of the two below: a)



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