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Accounting Standards and Indian Accounting Standards(IND-AS),ICAI,Meaning,Nature,Concept,Objectives of AS, IFRS(International Financial Reporting Standards,Indian Accounting Standards(IND-AS),Difference between IND-AS and AS,Meaning of Ind-AS,Underlying Assumptions in IND-AS,Ind-AS Financial Statements,Applicability of Ind-AS. I’m Ashwini Kumar Sinha, with 23+ years of professional experience, of which 13 years have been in the education sector and 5 years in active classroom teaching. I have mentored and guided thousands of students across India and understand where students commonly struggle in Accountancy for Class 11 & 12. Through AKS Commerce Academy, my goal is to: ✔ Explain concepts in simple language ✔ Connect theory with practical examples ✔ Help students build exam confidence and accuracy If you’re preparing for school exams, board exams, or concept strengthening, this channel is for you.