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ICDS-I provides that an accounting policy shall not be changed without ’reasonable cause’. The term ’reasonable cause’ is not defined. What shall constitute ’reasonable cause’.

Dated:- 8-9-2017 - Manual - ICDS I : Accounting Policies Under the Act, reasonable cause is an existing concept and has .....

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asonable cause has not been defined and would have to be examined on a case to case basis. Any change in accounting poli .....

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