Summary of AS 18

CA Chirag Haraniya , Last updated: 11 December 2012  
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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)Under Control b) Under Significant Influ

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CA Chirag Haraniya
(Chartered Accountant)
Category Accounts   Report

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