IND AS stands for Indian Accounting Standards. IND AS governs the accounting and recording of financial transactions as well as the presentation of statements such as profit and loss account and balance sheet of a company.
source https://www.caclubindia.com/articles/indian-accounting-standards-ind-as-implementation-44833.asp
source https://www.caclubindia.com/articles/indian-accounting-standards-ind-as-implementation-44833.asp
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