Answer Posted / dharmesh sati
Objective of Accounting Standards is to standarize the
diverse accounting policies and practices with a view to
eliminate to the extent possible the non-comparability of
financial statements and the reliability to the financial
statements.
The institute of Chatered Accountants of India, recognizing
the need to harmonize the diversre accounting policies and
practices, constituted at Accounting Standard Board (ASB)
on 21st April, 1977
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