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List of Accounting Standards (AS)
Preface to the Statements of
Accounting Standards (Revised 2004)
Applicability of Accounting
Standards
General Clarification (GC) - 12/2002
Applicability of Accounting Standards
to Co-operative Societies
Accounting Standards Specified By
The Institute Of Chartered Accountants of India under Section 211 of The
Companies Act, 1956
| * |
AS 1 |
Disclosure of Accounting Principles |
|
| * |
AS 2 |
Valuation of Inventories |
See Note 38 |
| *01 |
AS
3 |
Cash Flow Statements |
See Note 10 |
| ** |
AS 4 |
Contingencies and Events Occurring After
the Balance Sheet Date |
See Note 19 |
| * |
AS 5 |
Net Profit or Loss for the Period, Prior
Period Items and Changes in Accounting Policies |
See Note 2 |
| *** |
AS 6 |
Depreciation Accounting |
|
| *03 |
AS 7
(Revised) |
Construction Contracts |
|
| *** |
AS 8 |
Accounting for Research and Development |
|
| * |
AS 9 |
Revenue Recognition |
|
*
*** |
AS 10 |
Accounting for Fixed Assets |
See Note 3 |
| *04 |
AS 11
(Revised 2003) |
The Effects Of Changes In Foreign Exchange
Rates |
See Notes 14,
21, 24, 37,
41 |
| * |
AS 12 |
Accounting for Government Grants |
|
| * |
AS 13 |
Accounting for Investments |
See Note 11 |
| * |
AS 14 |
Accounting for Amalgamations |
See Notes 8,
15 |
| *06 |
AS 15
(Revised 2005) |
Employee Benefits [click
here for related announcement] |
See Notes 27, 28,
29, 30 |
| * |
AS 16 |
Borrowing Costs |
|
| *01 |
AS 17 |
Segment Reporting |
See Note 5 |
| *01 |
AS 18 |
Related Party Disclosures |
See Notes 7,
12 |
| *01 |
AS 19 |
Leases |
See Note 42 |
| *01 |
AS 20 |
Earnings Per Share |
See Notes 6,
9, 16 |
| *01 |
AS 21 |
Consolidated Financial Statements |
See Notes 23,
36 |
| *01 |
AS 22 |
Accounting for taxes on income |
See Notes 1,
22, 39 |
| *01 |
AS 23 |
Accounting for Investments in Associates
in Consolidated Financial Statements |
See Notes 23,
35 |
| *04 |
AS 24 |
Discontinuing Operations |
See Note 4 |
| *02 |
AS 25 |
Interim Financial Reporting |
See Note 17 |
| *03 |
AS 26 |
Intangible Assets |
See Notes 13,
20, 34 |
| *02 |
AS 27 |
Financial Reporting of Interests in Joint
Ventures |
See Notes 18,
23, 33 |
| *04 |
AS 28 |
Impairment of Assets |
See Notes 25,
32 |
| *04 |
AS 29 |
Provisions, Contingent Liabilities and
Contingent Assets |
See Notes 26,
31 |
| *09 |
AS 30 |
Financial Instruments: Recognition and
Measurement |
See Note 40 |
| *09 |
AS 31 |
Financial Instruments: Presentation |
|
| *11 |
AS 32 |
Financial Instruments: Disclosures |
See Note 43 |
** Some parts of this standard are withdrawn with the
issuance of AS 29.
*** These standards are withdrawn either in full or in part due
to issuance of AS 26.
* The compliance of these standards is mandatory.
*01 The compliance of these standards are mandatory w.e.f 1-4-2001.
*02 The compliance of these standards are mandatory w.e.f 1-4-2002
*03 The compliance of these standards is mandatory w.e.f. 1-4-2003
*04 The compliance of these standards is mandatory w.e.f. 1-4-2004
*05 The compliance of these standards is mandatory w.e.f. 1-4-2005
*06 The compliance of these standards is mandatory w.e.f. 7-12-2006 [click
here]
*09 The compliance of these standards is recommendatory w.e.f 1-4-2009
and mandatory w.e.f. 1-4-2011.
*11 The compliance of these standards is mandatory w.e.f.
1-4-2011
Notes:
43. For Appendix D, see Guidance
Notes section
42. Limited
Revision to Accounting Standard (AS) 19
Leases
41. Announcements on
'Accounting for exchange differences arising on a forward
exchange contract entered into to hedge the foreign currency risk of a
firm commitment or a highly probable forecast transaction' withdrawn
40. Announcement -
Accounting for Derivatives
39. Extracts
of the Supreme Court Decision on Accounting Standard (AS) 22, Accounting
for Taxes on Income
38. Limited
Revision to AS 2
Valuation of Inventories
37. Limited
Revision to AS 11 (revised 2003)
The Effects of Changes in Foreign Exchange Rates
36. Limited
Revision to AS 21
Consolidated Financial Statements
35. Limited
Revision to AS 23
Accounting for Investments in Associates in Consolidated Financial
Statements
34. Limited
Revision to AS 26
Intangible Assets
33. Limited
Revision to AS 27
Financial Reporting of Interests in Joint Ventures
32. Limited
Revision to AS 28
Impairment of Assets
31. Limited
Revision to AS 29
Provisions, Contingent Assets and Contingent Liabilities
30. Option
to an entity to adopt alternative treatment allowed by way of amendment to
the Transitional Provisions of AS 15, Employee Benefits (revised 2005)
29. Limited
Revision to AS 15, Employee Benefits (revised 2005)
28.
Deferment of Applicability of Accounting Standard (AS) 15, Employee
Benefits (revised 2005)
27. ASB
Guidance on Implementing AS 15, Employee Benefits (revised 2005)
26. Limited
Revision to Accounting Standard (AS) 29,
Provisions, Contingent Liabilities and Contingent Assets
25.
Applicability of Accounting Standard (AS) 28, Impairment of Assets, to
Small and Medium Sized Enterprises (SMEs)
24.
Clarification on Applicability of AS 11 to Forward Exchange Contracts
23. Elimination
of unrealised profits and losses under AS 21, AS 23 and AS 27
22.
Deferment of the applicability
of AS 22 to Non-Corporate Enterprises
21.
Applicability of AS 11 (Revised
2003)
20.
Limited Revision to AS 26
19.
Applicability of AS 4 to impairment of assets not covered by present
Indian Accounting Standards
18.
Limited Revisions to AS 27
17.
Limited Revisions to AS 25
16.
Limited Revisions to AS 20
15.
Limited Revisions to AS 14
14. Treatment
of exchange differences under Accounting Standard (AS) 11 (revised 2003),
The Effects of Changes in Foreign Exchange Rates vis-à-vis Schedule VI to
the Companies Act, 1956
13.
Applicability of Accounting
Standard (AS) 26, Intangible Assets, to intangible items
12.
Limited Revisions to Accounting
Standard (AS) 18,
Related Party Disclosures
11.
Limited Revision to Accounting
Standard (AS) 13,
Accounting for Investments
10. Status of Accounting Standard
(AS) 3, Cash Flow Statements, under Section 211 Of The Companies Act, 1956
9.
General Clarification (GC) - 10/2002
Accounting Standard (AS) 20, Earnings
Per Share
Disclosure of Earnings Per Share figures in case of Extraordinary Items
8. General Clarification (GC) - 4/2002
Accounting Standard (AS) 14,
Accounting for Amalgamations
7. General Clarification - 2/2002
Accounting Standard (AS) 18,
Related Party Disclosures
6. General Clarification - 1/2002
Applicability of Accounting
Standard (AS) 20, Earnings Per Share
5.
Disclosure of corresponding
previous year figures in the first year of application of Accounting
Standard (AS) 17, Segment Reporting
4. Announcement
Accounting Standard (AS) 24,
Discontinuing Operations
3.
Status of certain provisions of AS
10, Accounting for Fixed Assets, pursuant to the issuance of AS 19, Leases
and AS 16, Borrowing Costs
2. Limited Revision to Accounting Standard (AS) 5,
Net Profit or Loss for the Period,
Prior Period Items and Changes in Accounting Policies
1. Clarification on Accounting Standard (AS) 22,
Accounting for Taxes on Income
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