Which AS or Ind AS is applicable for Prior Period Adjustment

Which AS or Ind AS is applicable for Prior Period Adjustment ?
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Quick Summary
This discussion clarifies the applicable accounting standards for prior period adjustments. Both AS-5 and Ind AS-8 are identified as relevant standards for addressing these adjustments in financial reporting.

AS-5 and IND AS-8 are applicable for prior period Adjustments .
AS 5 , IND AS 8

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