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ICAI Issues Technical Guide on Crafting Financial Statements using Cash Basis of Accounting
The Institute of Chartered Accountants of India (ICAI) has published the Technical Guide on the Preparation of Financial Statements under the Cash Basis of Accounting in February 2024.
You can find the Technical Guide at the following link: https://rupeq.com/wp-content/uploads/2024/02/78907asb63134.pdf