Accounting standards of India

Accounting standards of India
1. AS 1 Disclosure of Accounting Policies
2. AS 2 (Revised) Valuation of Inventories
3. AS 3 (Revised) Cash Flow Statements
4. AS 4 (Revised) Contingencies and Events Occurring after the Balance Sheet Date
5. AS 5 (Revised) Net Profi t or Loss for the Period, Prior Period Items and Changes in
Accounting Policies
4. AS 6 (withdrawn pursuant
to issuance of AS 10
on Property, Plant and
Equipment 2016)
Depreciation Accounting
7. AS 7 (Revised) Accounting for Construction Contracts
8. AS 8 (withdrawn Accounting for Research and Development
pursuant to AS 26
becoming mandatory)
9. AS 9 Revenue Recognition
10. AS 10 Property, Plant and Equipment
11. AS 11 (Revised) The Eff ects of Changes in Foreign Exchange Rates
12. AS 12 Accounting for Government Grants
13. AS 13 Accounting for Investments
14. AS 14 Accounting for Amalgamations
15. AS 15 (Revised) Employee Benefi ts
14. AS 16 Borrowing Costs
17. AS 17 Segment Reporting
18. AS 18 Related Party Disclosures
19. AS 19 Leases
20. AS 20 Earnings Per Share
21. AS 21 Consolidated Financial Statements
22. AS 22 Accounting for Taxes on Income
23. AS 23 Accounting for Investments in Associates in Consolidated Financial
Statements
24. AS 24 Discontinuing Operations
25. AS 25 Interim Financial Reporting
24. AS 26 Intangible Assets
27. AS 27 Financial Reporting of Interests in Joint Ventures
28. AS 28 Impairment of Assets
29. AS 29 Provisions, Contingent Liabilities & Contingent Assets