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Identifying Related Parties under AS and Ind AS

January 15, 2018[2018] 89 taxmann.com 57 (Article)
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One of the critical disclosures in the financial statements is disclosure of Related Party Transactions (RPT). Accounting Standards (AS) framework AS 18, Related Party Disclosures and Indian Accounting Standards (Ind AS) framework Ind AS 24, Related Party Disclosures deal with the provisions related to disclosure of RPTs. There are differences between provisions of AS 18 and Ind AS 24.
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