ICAI module - Accounting Standards

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Last updated: 24 April 2021
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This document is a module from the Institute of Chartered Accountants of India (ICAI) focusing on Accounting Standards. It provides a foundational understanding of what accounting standards are, their objectives, and the process by which they are set. The module also details the benefits and limitations of these standards, their applicability to different entities, and the global trend towards convergence with International Financial Reporting Standards (IFRS). It's a valuable resource for students and professionals seeking to grasp the intricacies of accounting standards in India.

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