Discipline Specific Elective (DSE) Courses 'Accountancy and Financial Management - I' F.Y.B.Com.: Semester - I
Author: Dr. (CA) Pradeep D. Kamthekar
Publisher: Lulu.com
Published: 2018-06-20
Total Pages: 235
ISBN-13: 1387867024
DOWNLOAD EBOOKStandard 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.