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As 18

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(Querist)
15 June 2016 Is AS 18 applicable to trust?
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CA Amrita Chattopadhyay

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CA Amrita Chattopadhyay (Expert)
16 June 2016 Yes it is also applicable to Trust. The Accounting Standard use the word "Reporting enterprise" and not company who ever prepares the financial statement. Thus it is also applicable to Trust

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