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of <h1>Guidelines for Choosing and Applying Accounting Policies Under Ind AS to Ensure Reliable Financial Statements</h1> The principles for selecting and applying accounting policies under Indian Accounting Standards (Ind AS). Entities must adhere to Ind AS guidelines for transactions, ensuring financial statements provide relevant and reliable information. If no specific Ind AS applies, management should develop policies that meet users' decision-making needs and reflect the entity's financial reality. Consistency in applying these policies is crucial, except where Ind AS allows different treatments for specific categories. In forming judgments, management should refer to Ind AS requirements, the Conceptual Framework, and relevant international standards, ensuring neutrality and completeness in financial reporting.
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