Present day accounting is far complex and different from traditional accounting. With the advent of regime where complex accounting standards have been made mandatory, the accounting has become a science of maintaining accounts and compiling financial statements. Cash Flow Statements, Foreign exchange rates, Accounting of retirement benefits, Segment Reporting, Accounting of Taxes, Accounting of intangible assets, and Impairment of assets are few of the complex accounting standards to be complied with by the entities. It has become imperative for business organizations to seek professional advice on complying with accounting principles, standards and guidance notes.
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