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Drawing a parallel: Comparison between Indian GAAP, IFRS and US GAAP

The purpose of this publication is to help readers identify significant differences and similarities between Indian GAAP, IFRS, as issued by the IASB, and US GAAP.

This publication primarily focuses on recognition and measurement principles and certain presentation requirements. It includes only those key similarities and differences that in our experience are more commonly encountered in practice in India.

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