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आईसीएआई की 'इंड-के रूप में (IFRS) कार्यान्वयन समिति द्वारा प्रस्तुत
Indian Accounting Standards (abbreviated as India AS) are a set of accounting standards notified by the Ministry of Corporate Affairs which are converged with International Financial Reporting Standards (IFRS). These accounting standards are formulated by Accounting Standards Board of Institute of Chartered Accountants of India.