please provide the changes which had come in AS-11 APPLICABLE FOR NOV 2014?
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As - 11 nov 2014 changes applicable
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https://220.227.161.86/28962sm_finalnew_cp1.pdf
Check the Link of ICAI Given above & See on Pg No 1(dot).90 onwards till Pg 1.93 You will get what you want
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