Answer / Sanjay Prajapati

1. GAAP (Generally Accepted Accounting Principles) - A collection of commonly-followed accounting rules and standards for financial reporting in the United States.
2. IFRS (International Financial Reporting Standards) - A set of accounting standards developed by the International Accounting Standards Board that aims to provide a single, global standard for financial reporting.
3. Sarbanes–Oxley Act (SOX) - A U.S. law enacted in 2002 to protect investors from fraudulent financial reporting by corporations.
11. IAS 1 (Presentation of Financial Statements) - A standard that provides guidelines for the structure and format of financial statements, including requirements for classifying assets, liabilities, income, and expenses.
29. IAS 29 (Financial Reporting of Reversals of Provisions and Certain Changes in Accounting Policies) - A standard that outlines how to report changes in accounting policies and reversals of provisions.

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