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Exposure Draft Accounting Standard (AS) 41 Agriculture – ICAI

Multipurpose Empanelment Form

Currently, there is no Accounting Standard on Agriculture under Companies (Accounting Standards) Rules, 2006. Considering the need of AS on the subject, the ASB has formulated draft AS 41, Agriculture, on the basis of Ind AS 41, Agriculture. Major differences between
draft AS 41 and Ind AS 41 are given in Appendix 1 of AS 41.

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