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Companies (AS) Rules, 2006

This query is : Resolved 
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(Querist)
08 January 2008 Dear All,
Following is a hyperlink to Companies (Accounting Standards) Rules, 2006
These rules only provide for AS 1 to 7 & 9 to 28. I am unable to understand why AS 8 (on Research & Development) is not included..

https://www.mca.gov.in/MinistryWebsite/dca/notification/notification_comp_Acct.html
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Amit

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Amit (Expert)
08 January 2008 Dear Ram,

After inroduction of AS 26 on Intangible Assets, AS 8 in respect of Research and Development is no more applicable. You can refer to AS 26 for treatment of expenses in relation to Research and Development
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Amit Sharma

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Amit Sharma (Expert)
08 January 2008 I agree with amit, perfect answer
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Arun

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Arun (Expert)
10 January 2008 There is no more As 8 after intro of AS 26
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