Compare how India, Europe, USA, and Australia apply core accounting concepts like conservatism, materiality, and going concern in financial ...

Abstract: Graph Neural Networks have achieved notable success, yet explaining their rationales remains a challenging problem. Existing methods, including post-hoc and interpretable approaches, have ...

The Income-tax Act, 1961, though essentially a fiscal legislation, draws deeply from accounting principles and practices. Many of its provisions either adopt, deviate from, or override fundamental ...