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    accounting standards by icai.

    Accounting Standards by ICAI

    Withdrawal of the Announcement issued by the Council on ‘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’

    Accounting Standards (ASs)
    AS 1 Disclosure of Accounting Policies
    AS 2 Valuation of Inventories
    AS 3 Cash Flow Statements
    AS 4 Contingencies and Events Occuring after the Balance Sheet Date

    AS 5 Net Profit or Loss for the period,Prior Period Items and Changes in Accounting

    Policies. 

    AS 6 Depreciation Accounting
    AS 7 Construction Contracts (revised 2002)
    AS 8 Accounting for Research and Development
    AS 9 Revenue Recognition
    AS 10 Accounting for Fixed Assets
    AS 11 The Effects of Changes in Foreign Exchange Rates (revised 2003),
    AS 12 Accounting for Government Grants
    AS 13 Accounting for Investments
    AS 14 Accounting for Amalgamations
    AS 15 (revised 2005) Employee Benefits
    Limited Revision to Accounting Standard (AS) 15, Employee Benefits (revised 2005)

    AS 15 (issued 1995)Accounting for Retirement Benefits in the Financial Statement

     of Employers.

    AS 16 Borrowing Costs

    AS 17 Segment Reporting

    AS 18, Related Party Disclosures
    AS 19 Leases

    AS 20 Earnings Per Share

    AS 21 Consolidated Financial Statements
    AS 22 Accounting for Taxes on Income.
    AS 23 Accounting for Investments in Associates in Consolidated Financial Statements
    AS 24 Discontinuing Operations
    AS 25 Interim Financial Reporting
    AS 26 Intangible Assets
    AS 27 Financial Reporting of Interests in Joint Ventures
    AS 28 Impairment of Assets
    AS 29 Provisions,Contingent` Liabilities and Contingent Assets

    AS 30 Financial Instruments: Recognition and Measurement and Limited Revisions to

    AS 2, AS 11 (revised 2003), AS 21, AS 23, AS 26, AS 27, AS 28 and AS 29

    AS 31, Financial Instruments: Presentation

    Accounting Standard (AS) 32, Financial Instruments: Disclosures, and limited revision

     to Accounting Standard (AS) 19, Leases.

     
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