Sowmya

Published on 23 Jan 2026

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Accounting Standard 3 (AS 3): Meaning, Objective & Scope

Learn Accounting Standard 3 (AS 3) covering meaning, objectives, applicability, and importance of cash flow statement explained in simple terms.

Sowmya

Updated on 31 Jan 2026

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Accounting Standard 3 (AS 3): Cash Flow Statement Guide

A complete guide to Accounting Standard 3 (AS 3) explaining cash flow statement, operating, investing, financing activities, methods, rules, and examples.

Sowmya

Published on 21 Jan 2026

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Accounting Standard 1 : Disclosure of Accounting Policies

A complete guide to Accounting Standard 1 (AS1) covering accounting policies, fundamental assumptions, selection criteria, and disclosure with illustration

Sowmya

Published on 21 Jan 2026

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Disclosure of Accounting Policies & Changes under AS 1

Learn disclosure of accounting policies and changes under AS 1 with practical illustrations explained clearly for exams and practice.

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Published on 21 Jan 2026

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Selection of Accounting Policies under AS 1 Explained

Understand selection of accounting policies under AS 1 with prudence, substance over form, and materiality explained using practical examples.