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Description accounting standards 20 Accounting Standard (AS) 20 Earnings Per Share (This Accounting Standard includes paragraphs set in bold italic type and plain type, which have equal authority. Paragraphs in bold italic type indicate the main principle's. This Accounting Standard should be...

Description accounting standards 19 All ACCOUNTING STANDARDS Accounting Standards are the defined accounting policies issued by Government or expert institute. These standards are issued to bring harmonization in follow up of accounting policies. Presently, Institute of Chartered Accountants...