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Unit 3: Accounting Standards
3.5 Review Questions Notes
1. What do you understand by accounting standards? Explain and also what is the legal
status of Accounting Standards in India.
2. How many Accounting Standards are given by the Institute of Chartered Accountants of
India? And how many of them are made mandatory. Explain.
Answers: Self Assessment
1. Accounting Standards
2. Generally Accepted Accounting Principles
3. Financial Statements
4. Provision
3.6 Further Readings
Books Khan and Jain, “Management Accounting”.
M.P. Pandikumar, “Accounting & Finance for Managers”, Excel Books, New Delhi.
R.L. Gupta and Radhaswamy, “Advanced Accountancy”.
S.N. Maheswari, “Management Accounting”.
V.K. Goyal, “Financial Accounting”, Excel Books, New Delhi.
Online link www.futureaccountant.com
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