Please members pls provide list of accouting standards & their use in accounts finalization process...
For E.g. AS 22 imp. for calculation of DTA DTl..
AS 6 : Dep.calculation.
likewise........need list which covers almost all aspects of finalization of a listed company.......
Rgds: CA Lokesh
Come on lokesh ur r a CA & are asking for A/c standards?
use of accounting standard varies depending on nature of buissness of your company.
| Originally posted by : Abhishek Jain | ||
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Come on lokesh ur r a CA & are asking for A/c standards? use of accounting standard varies depending on nature of buissness of your company. |
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yes use of this are varies but this is limited with only some accounting standards or may be partly with some of AS.... there are many common accounting standards which to be followed in every company irrespective of nature of business.........i just want some one to produce that list...
| Originally posted by : ayesha | ||
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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 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 Employee Benefits (revised 2005) 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 |
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No need aayesha... i need AS with provisions which have to be dealt in finalization not in routine day cases.
CAclubindia
