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The ASB, which supervises Ind AS, is a committee under

AInstitute of Company Secretaries
BInstitute of Chartered Accountants
CInstitute of Cost Accountants
DSecurities and Exchange Board
Answer & Solution
Correct answer: B. Institute of Chartered Accountants
The ASB is a committee of the Institute of Chartered Accountants of India, a body formed under an Act of Parliament.
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