Finology
Finology

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The financial statements of Bharat Sanchar Nigam Limited (the “Company” or “BSNL”) are prepared under the historical cost convention adopting the accrual method of accounting in accordance with Indian Generally Accepted Accounting Principles and in accordance with the provisions of the Companies Act, 1956 and it requires the management to make estimates & assumptions and actual may differ from these which are recognized in the period it is ascertained. #pdf
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