What are the disclosures required of accounting policies in ICDS-I?

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..... to be made in Form 3CD in respect of accounting policies: (a) All significant accounting policies adopted by a person shall be disclosed; (b) Any change in an accounting policy which has a mat .....

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..... ed to have a material effect in later previous years, then such change shall be disclosed in both the years the year in which change is adopted and year in which such change has material effect for .....

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