Accounting standard disclosure

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Jatin Singh Negi (Querist)
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16 February 2010 I want to know whether the disclosure of accounting standard is
mandatory,
optional or
subjected to the regulations and pronouncements

Maninder Jain

Maninder Jain (Expert)
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16 February 2010 Dear Jatin
This question seems to be little vague.
Wherever a CA is required to do an attest function of financial statement, he is required to ensure that Accounting standards in force for the type of entity are adhered to.
Morever for any accounting standard, what is required to be disclosed is usually given at the end of that accounting standard. So the info. that is given at the end of AS should be disclosed.

CA.Pujah

CA.Pujah (Expert)
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16 February 2010 Disclosure of any AS is not required what is actually required is the disclosure as per AS. All AS are mandatory not optional if they are applicable to your organisation.

CMA Arif Farooqui

CMA Arif Farooqui (Expert)
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16 February 2010 agree

CA Ravi Sisodia

CA Ravi Sisodia (Expert)
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16 February 2010 Agreed

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