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Which of the companies need not follow the notified, converged accounting standards?

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Which of the companies need not follow the notified, converged accounting standards?

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Companies, which fall in the following categories, will not be required to follow the notified accounting standards that are converged with the IFRS, though they may voluntarily opt to do so. But they need to follow only the notified accounting standards, which are not converged with the IFRS.

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