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List of Accounting Standards (AS)

Preface to the Statements of Accounting Standards (Revised 2004)

Applicability of Accounting Standards

Differences Between IND ASs and Existing ASs - (as on 26-08-2011)

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**     Some parts of this standard are withdrawn with the issuance of AS 29.
***   These standards are withdrawn either in full or in part due to issuance of AS 26.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--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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