Accounting standards

Accounting Standards issued by the 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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