Ind AS is simple as Accounting Standards which was previously adopted. Due to globalization need of common reporting language has been emerged in the field of Finance. In short Ind AS is combination of IFRS and AS. where IFRS stand to International Financial Reporting Standards. Ind AS is a business transaction reporting language. Which is converged form of IFRS. Across the globe there is need of some harmonized and standardized format for the reporting purpose in the Accounting. Ind AS has provided that particular format for reporting to the Indian business entity.
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