Find information on the history of accounting and regulation in India. Specifically discuss, as applicable, the legal and political structure (e.g. code or common law, democracy, parliamentary system, etc.), the name of the organization that set country-specific GAAP before IFRS like FASB, the equivalent of any government oversight body like the SEC, the existence of stock exchanges in the country, and the presence of any auditing oversight body like the PCAOB. (2-3 pages)