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Compliance of Accounting Standards while compiling the Financial Statements and Disclosure of deviations (if any)

August 28, 2020[2020] 118 taxmann.com 556 (Article)
As per section 133 of the Companies Act 2013, the Central Government prescribes the accounting standards or any addendum thereto as recommended by the Institute of Chartered Accountants of India, constituted under section 3 of the Chartered Accountants Act 1949, in consultation with and after examination of recommendation made by the National Financial Reporting Authority (NFRA).
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