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Both global and Indian accounting/audit standards seek to serve the information needs of investors because as paragraph 10 of the “Framework for the Preparation and Presentation of Financial Statements,” issued by the Institute of Chartered Accountants of India (ICAI) in July 2000, indicates, for a profit-oriented entity that “as providers of risk capital to the enterprise, investor need more comprehensive […]
China and USA- Are we living in a bipolar world ?
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