• Dr..P.PRIYA

This paper is designed to focus mainly on Accounting standards that establish the terms and conditions of accounting policies and practices through codes, guidelines, and adjustments to facilitate the interpretation of financial statement items and their treatment in the books of account. It provides an overview of the main challenge with gaps in sustainability reporting generally. These gaps derive from a lack of standardized methodologies for preparing and presenting relevant information, resulting in multiple interpretations of terms and variations in the quality and quantity of information with accounting standards.

ICAI, IASB, IFRS, Ind AS,GST,

"''Indian Accounting Standards and Techniques'' - 2023", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.11, Issue 3, page no.e692-e695, March-2024, Available :http://www.jetir.org/papers/JETIR2403479.pdf

"''Indian Accounting Standards and Techniques'' - 2023", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.11, Issue 3, page no. ppe692-e695, March-2024, Available at : http://www.jetir.org/papers/JETIR2403479.pdf