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CHAPTER5 CURRENT ACCOUNTS1CHAPTER 5 CURRENT ACCOUNTSCURRENT ACCOUNTS Table of Contents Paragraph No. Introduction1Page No. 3Introduction of Accounts 23Types of Accounts 33Opening of Accounts 4355

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What is accounting standard as 1?

Accounting Standard 1 (AS 1) is related to the disclosure of accounting policies followed by an entity in its financial statements.

Who is required to file accounting standard as 1?

All entities that prepare financial statements are required to follow and disclose the accounting policies as per Accounting Standard 1.

How to fill out accounting standard as 1?

To fill out accounting standard as 1, the entity needs to disclose its accounting policies in the financial statements in accordance with the guidelines provided in the standard.

What is the purpose of accounting standard as 1?

The purpose of accounting standard as 1 is to ensure that the users of financial statements have complete and accurate information about the accounting policies followed by the entity.

What information must be reported on accounting standard as 1?

Accounting Standard 1 requires the disclosure of significant accounting policies, changes in accounting policies, and the reasons for selecting such policies.

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