Efforts are made to issue International Accounting which are in conformity with the provisions of the applicable laws, customs, usages and business environment in India. However, if a particular accounting is found-to be not in conformity with law, the provisions of the said law will prevail and the financial statements should be prepared in conformity with such law. In formulation of International Accounting, the emphasis would be on laying down accounting principles and not detailed rules for application and implementation thereof. As a result, the book is based on research conducted in several disciplines while offering a practical perspective. The book is appropriate for students in a number of programmes. It suits both undergraduate and masters-levei training courses in an account disciplines.
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