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of <h1>ICDS-VIII Excludes Interest, Dividends Recognition; Covered by ICDS IV; Excludes Insurance, Mutual Funds, Banks, Financial Institutions</h1> ICDS-VIII does not cover the basis for recognition of interest and dividends on securities, as this is addressed by ICDS IV on Revenue Recognition. Additionally, it excludes securities held by entities engaged in the insurance business, as well as those held by mutual funds, venture capital funds, banks, and public financial institutions established under specific legislation or declared under the Companies Act.
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