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

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..... 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 material effect s .....

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..... terial 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 the first time; .....

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