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COMPARISON OF IFRS AND INDIAN ACCOUNTING


STANDARDSc

÷   
             
 
    
               
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I. Indian Accounting Standards already issued by the Institute of Chartered
Accountants of India (ICAI) corresponding to the International Financial
Reporting Standardsc

S. International Indian Accounting Major Differencesc


No.c Financial Reporting Standards (ASs)c
Standards (IFRSs)[1]c

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Standardc Standardc

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II. International Financial Reporting Standards not considered relevant for


issuance of Accounting Standards by the ICAI for the reasons indicated.c

S. International Financial c
No.c Reporting Standardc
c No.c Title of the Standardc Reasonsc

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III. Accounting Standards presently under preparation corresponding to the


International Financial Reporting Standardsc

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No.c Reporting Standardsc Standardc

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IV. Guidance Note issued by the Institute of Chartered Accountants of India


(ICAI) corresponding to the International Financial Reporting Standardc

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Noc Reporting Standardc

No.c Title of the Standardc

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