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Financial Statement Preparation for Tax Audits of AOP (JVs)—Ind AS vs. GAAP

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13 September 2024 An Ind AS-compliant company has several Joint Ventures (JVs), all of which are Associations of Persons (AOPs). For tax audit purposes, do we need to prepare financial statements according to GAAP, or is it necessary to prepare them in accordance with Ind AS?

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