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Accountancy & Financial Management Volume - I
Prof. (CA) Pradeep D. Kamthekar
出版Laxmi Book Publication , 2024-07-11
主題Art / General
ISBN13875683379781387568338
URLhttp://books.google.com.hk/books?id=GZATEQAAQBAJ&hl=&source=gbs_api
EBookSAMPLE
註釋Standard means a ‘set guideline’ followed, when different alternatives are available in a given situation. Accounting Standard means a ‘set guideline’ followed, when different alternatives are available for accounting, in a given area of accounting, by a business/professional organisation. In India ‘Accounting Standards’ are given by the ‘Institute of Chartered Accountants of India (ICAI)’. According to ICAI, ‘Accounting Standards’ are written documents containing the ‘Generally Accepted Accounting Principles (GAAP)’, in a given area of accounting.