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List of Accounting Standards Interpretations

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ASI 12 Withdrawn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ASI 23 Withdrawn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ASI 27 Withdrawn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ASI 29 Withdrawn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