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Resources:
Indian Accounting Standards
Indian Auditing and Assurance Standards
Guidance Notes issued by the ICAI
Announcements of the Council regarding various documents issued by the ICAI
International Accounting Standards
Exposure Drafts
Interpretation of Accounting Standards
General Clarifications on Accounting Standards
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Accounting Standards:
Announcement on Treatment of inter-divisional transfers
02-04-2005
Accounting Standard (AS) 15, Employee Benefits (revised 2005)
04-03-2005
Announcement on Disclosures in cases where a Court/Tribunal makes an order sanctioning an accounting treatment which is different from that prescribed by an Accounting Standard
17-11-2004
Accounting for Taxes on Income in Interim Financial Results in the context of the Finance Bill, 2004"
24-07-2004
About the Accounting Standards Board
Announcements of the Council Regarding Status of Various Documents Issued by the Institute of Chartered Accountants of India
Comparative Statement Of International Accounting Standards And Indian Accounting Standards (As On February 21, 2005.)
02-04-2005
Preface to the Statements of Accounting Standards (Revised 2004)
Framework for the Preparation and Presentation of financial Statements
Accounting Standards (ASs)
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 7 Accounting for Construction contracts
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 11 Accounting for the Effects of Changes in Foreign Exchange Rates
AS 12 Accounting for Government Grants
AS 13 Accounting for Investments
AS 14 Accounting for Amalgamations
AS 15 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
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