Differences in IND AS and earlier Accounting Standards

IND AS based on IFRS are applicable to Corporate sector , Like LTD Companies , pvt Ltd Companies , Banking companies , Insurance companies etc , as per the networth .
IND AS governed by MCA

AS are applicable to Non corporate , Non companies entity , same has been divided into 4 level ( level 1 to leave 4 as per Turnover)
AS is govern by ICAI .

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