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  <Article>
    <Journal>
      <PublisherName>aimsjournal</PublisherName>
      <JournalTitle>Allana Management Journal of Research, Pune</JournalTitle>
      <PISSN>? ?2581-3137 (</PISSN>
      <EISSN>) 2231 - 0290 (Print)</EISSN>
      <Volume-Issue>Volume 3, Issue 1</Volume-Issue>
      <PartNumber/>
      <IssueTopic>Multidisciplinary</IssueTopic>
      <IssueLanguage>English</IssueLanguage>
      <Season>January 2013- June 2013</Season>
      <SpecialIssue>N</SpecialIssue>
      <SupplementaryIssue>N</SupplementaryIssue>
      <IssueOA>Y</IssueOA>
      <PubDate>
        <Year>-0001</Year>
        <Month>11</Month>
        <Day>30</Day>
      </PubDate>
      <ArticleType>General Management</ArticleType>
      <ArticleTitle>NEW PERSPECTIVE IN ACCOUNTING STANDARDS</ArticleTitle>
      <SubTitle/>
      <ArticleLanguage>English</ArticleLanguage>
      <ArticleOA>Y</ArticleOA>
      <FirstPage>103</FirstPage>
      <LastPage>114</LastPage>
      <AuthorList>
        <Author>
          <FirstName>Dr. P. Baba</FirstName>
          <LastName>Gnanakumar</LastName>
          <AuthorLanguage>English</AuthorLanguage>
          <Affiliation/>
          <CorrespondingAuthor>N</CorrespondingAuthor>
          <ORCID/>
          <FirstName>Ms. R.R.</FirstName>
          <LastName>Manasa</LastName>
          <AuthorLanguage>English</AuthorLanguage>
          <Affiliation/>
          <CorrespondingAuthor>Y</CorrespondingAuthor>
          <ORCID/>
        </Author>
      </AuthorList>
      <DOI/>
      <Abstract>Accounting Standards are regulated with a view to harmonize various accounting practices and policies used in a country. The journey to have a common set of Accounting Standards started long before to give a professional shape and essence in it. The main objective of Accounting Standards is, to reduce the accounting alternatives in the preparation of financial statements, therefore, to ensure comparability of financial statements of different enterprises with a view to providing meaningful information to different users of financial statements to enable them to and inform them about the new perspectives of economic decisions. The Accounting Standards are issued with a view to describe the different accounting principles and the methods of applying these principles, while preparing financial statements so that they give a true and fair view. The Accounting Standards not only prescribes appropriate accounting treatment of various complex business transactions but also to foster greater transparency and market discipline. Accounting Standards also helps the regulatory agencies in benchmarking the accounting accuracy. This paper focuses on ensuring the new perspective growth in Accounting Standards.

KEYWORDS

Accounts, Standards, Accuracy, Comparability</Abstract>
      <AbstractLanguage>English</AbstractLanguage>
      <Keywords/>
      <URLs>
        <Abstract>https://aimsjournal.org/ubijournal-v1copy/journals/abstract.php?article_id=13341&title=NEW PERSPECTIVE IN ACCOUNTING STANDARDS</Abstract>
      </URLs>
      <References>
        <ReferencesarticleTitle>References</ReferencesarticleTitle>
        <ReferencesfirstPage>16</ReferencesfirstPage>
        <ReferenceslastPage>19</ReferenceslastPage>
        <References/>
      </References>
    </Journal>
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