1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
TaxTMI Login
🚀 New: Section-Wise Filter ✕
Just a moment...
1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Manuals
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Manuals
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
<h1>Comparison of ICDS-I, AS 1, Ind AS-1: Accounting Policies, Changes in Estimates, Errors. Emphasis on True and Fair View.</h1> The document compares ICDS-I, AS 1, and Ind AS-1 regarding accounting policies, changes in estimates, and errors. It emphasizes the importance of accounting policies reflecting a true and fair view, governed by substance over form. Ind AS allows for a 'true and fair override' if compliance is misleading. There is no guidance on the going concern assumption in ICDS or AS, but Ind AS requires management to assess future information. Mark-to-market losses are recognized under specific provisions, while changes in accounting policies require disclosure if they have a material effect. Ind AS mandates retrospective application of policy changes unless specified otherwise.
TaxTMI 
TaxTMI 
