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List of Accounting Standards
Interpretations
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ASI 1 |
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Substantial Period of Time, AS 16, Borrowing Costs |
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ASI 2 |
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Accounting for Machinery Spares
Accounting Standard (AS) 2, Valuation of Inventories and AS 10,
Accounting for Fixed Assets |
ASI 3
(Revised) |
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Accounting for Taxes on Income in the situations of Tax Holiday
under Sections 80-IA and 80-IB of the Income-tax Act, 1961
AS 22, Accounting for Taxes on Income |
ASI 4
(Revised) |
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Losses under the head Capital Gains
Accounting Standard (AS) 22, Accounting for Taxes on Income |
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ASI 5 |
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Accounting for Taxes on Income in the situations of Tax Holiday
under Sections 10A and 10B of the Income-tax Act, 1961
Accounting Standard (AS) 22, Accounting for Taxes on Income |
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ASI 6 |
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Accounting for Taxes on Income in the context of Section 115JB of
the Income-tax Act, 1961
Accounting Standard (AS) 22, Accounting for Taxes on Income |
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ASI 7 |
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Disclosure of deferred tax assets and deferred tax liabilities in
the balance sheet of a company |
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ASI 8 |
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Interpretation of the term 'Near Future' |
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ASI 9 |
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Virtual certainty supported by convincing evidence |
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ASI 10 |
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Interpretation of paragraph 4(e) of AS 16 |
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ASI 11 |
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Accounting for Taxes on Income in case of an Amalgamation |
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ASI 12 |
Withdrawn
[Note 1] |
Applicability of AS 20 |
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ASI 13 |
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Interpretation of paragraphs 26 and 27 of AS 18 |
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ASI 14 |
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Disclosure of Revenue from Sales Transactions |
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ASI 15 |
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Notes to the Consolidated Financial Statements |
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ASI 16 |
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Treatment of Proposed Dividend under AS 23 |
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ASI 17 |
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Adjustments to the Carrying Amount of Investment arising from
Changes in Equity not Included in the Statement of Profit and Loss
of the Associate |
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ASI 18 |
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Consideration of Potential Equity Shares for Determining whether an
Investee is an Associate under AS 23 |
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ASI 19 |
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Interpretation of the term 'intermediaries' |
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ASI 20 (Revised) |
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Disclosure of Segment Information
AS 17, Segment Reporting |
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ASI 21 |
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Non-Executive Directors on the Board - whether related parties |
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ASI 22 |
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Treatment of Interest for determining Segment Expense |
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ASI 23 |
Withdrawn
[Note 2] |
Remuneration paid to key management personnel - whether a related
party transaction |
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ASI 24 |
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Definition of 'Control' |
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ASI 25 |
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Exclusion of a subsidiary from consolidation |
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ASI 26 |
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Accounting for taxes on income in the consolidated financial
statements |
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ASI 27 |
Withdrawn
[Note 3] |
Applicability of AS 25 to Interim Financial Results |
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ASI 28 |
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Disclosure of parent's/venturer's shares in post-acquisition
reserves of a subsidiary/jointly controlled entity |
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ASI 29 |
Withdrawn
[Note 4] |
Turnover in case of Contractors
AS 7, Construction Contracts (revised 2002) |
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ASI 30 |
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Applicability of AS 29 to Onerous Contracts
Accounting Standard (AS) 29, Provisions, Contingent Liabilities and
Contingent Assets |
Notes: 1. ASI 12 has been withdrawn in pursuance to
the issue of "Guidance Note on the Applicability of AS 20, Earnings Per
Share". Please refer to the "ICAI Guidance Notes" section for the same.
2. ASI 23 has been withdrawn in pursuance to the issue of
"Guidance Note on Remuneration paid to key management personnel - whether
a
related party transaction". Please refer to ICAI Guidance Notes section for the
same. 3. ASI 27 has been withdrawn in pursuance to the
issue of "Guidance Note on Applicability of AS 25 to Interim Financial
Results". Please refer to the "ICAI Guidance Notes" section for the same.
4. ASI 29 has been withdrawn in pursuance to the issue of
"Guidance Note on Turnover in case of Contractors". Please refer to
the "ICAI Guidance Notes" section for the same. |
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