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Indian Accounting Standard

Indian Accounting Standard

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Published by Kamal Soni

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Published by: Kamal Soni on Apr 19, 2009
Copyright:Attribution Non-commercial

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08/18/2013

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INDIAN ACCOUNTINGINDIAN ACCOUNTINGSTANDARDSTANDARD
(issued 1979)
PRESENTED BY- KAMAL SONIPRESENTED BY- KAMAL SONIINMANTEC, GhaziabadINMANTEC, Ghaziabad
 
 Accounting Standards-setting inIndia
The Institute of Chartered Accountants of India(ICAI) being a member body of the IASC(International Accounting Standard Committee),constituted the Accounting Standards Board (ASB)on 21st April, 1977, with a view to harmonise thediverse accounting policies and practices in use inIndia. After the avowed adoption of liberalisation andglobalisation as the corner stones of Indian economic policies in early ‘90s, the Accounting Standards haveincreasingly assumed importance.
 
 According to Accounting StandardsBoard, the Institute of Chartered Accountants of India
The Standard deals with the disclosure of significant accounting policies followed in preparing and presenting financial statements.

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