Question
Which ICDS deals with Accounting
Policies?Solution
ICDS stands for Income Computation and Disclosure Standards. It is a set of standards issued by the Government of India to govern the computation of income for tax purposes. ICDS I deals with the selection and application of accounting policies. It provides that accounting policies should be selected and applied consistently from one period to another, unless there is a change in circumstances that warrants a change in policy. ICDS I also requires that all significant accounting policies be disclosed in the financial statements
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