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Abstract

Indecently, few loopholes in the accounting standards provide enough room for use of Breaking New Ground Accounting practices. Thus, practices do not provide a “true and fair” view
of the financial statement, since lot of crunching of financial numbers is done, within the cognizance of applicable laws and prevailing accounting standards. As part of this study, a
questionnaire-based survey methodology was used, 14 specific research questions were asked, and

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