Accounting Standards-ICAI

Accounting Standards-ICAI

AS 1 Disclosure of Accounting Policies 

  • AS 2 Valuation of Inventories 
  • AS 3 Cash Flow Statements 
  • AS 4 Contingencies and Events Occuring after the Balance Sheet Date 
  • AS 5 Net Profit or Loss for the period,Prior Period Items and Changes in Accounting Policies
  • AS 6 Depreciation Accounting 
  • AS 7 Construction Contracts (revised 2002) 
  • AS 8 Accounting for Research and Development 
  • AS 9 Revenue Recognition 
  • AS 10 Accounting for Fixed Assets 
  • AS 11 The Effects of Changes in Foreign Exchange Rates (revised 2003), 
  • AS 12 Accounting for Government Grants 
  • AS 13 Accounting for Investments 
  • AS 14 Accounting for Amalgamations 
  • AS 15 (revised 2005) Employee Benefits 
  • AS 15 (issued 1995)Accounting for Retirement Benefits in the Financial Statement of Employers
  • AS 16 Borrowing Costs 
  • AS 17 Segment Reporting
  • AS 18, Related Party Disclosures 
  • AS 19 Leases 
  • AS 20 Earnings Per Share
  • AS 21 Consolidated Financial Statements 
  • AS 22 Accounting for Taxes on Income. 
  • AS 23 Accounting for Investments in Associates in Consolidated Financial Statements 
  • AS 24 Discontinuing Operations 
  • AS 25 Interim Financial Reporting 
  • AS 26 Intangible Assets 
  • AS 27 Financial Reporting of Interests in Joint Ventures 
  • AS 28 Impairment of Assets 
  • AS 29 Provisions,Contingent` Liabilities and Contingent Assets 
  • AS 30 Financial Instruments: Recognition and Measurement
  • AS 31, Financial Instruments: Presentation 
  • Accounting Standards (AS) 32, Financial Instruments: Disclosures, and limited revision to Accounting Standard (AS) 19, Leases 
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