Explain the procedure for issuing and revising Accounting Standards in India.

Explain the procedure for issuing and revising Accounting Standards in India. Explain in detail the applicability of Accounting Standards with special reference to various level of categories of enterprises. Explain the important provisions of Accounting Standard (AS)–1 (Revised) Explain the relevant Accounting Standards (Revised) with respect to Recognition Revenue, Depreciation Accounting, Cash Flow Statement, Inventories.

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