what is the applicability for US GAAP?
They all are Generally Accepted Accounting Principles
AS Indian GAAP
US GAAP applicable in USA
IFRS. International GAAP applicable in more than 100 countries
Ind AS. Indian version of IFRS
For more details on IFRS please read the following article-> IFRS Detail
For more details on IFRS ACCA please read the following article-> ACCA IFRS DETAILS