AS 25

AS 25 is applicable to assesee who prepares interim financilal statements whether required by under any law or prepares voluntarly.......

It is not applicable to Clause 41 - Quarterly reporting by listed cos... In such cases to whom  is it applicable?

The revised Clause 41 specifically stipulates that the quarterly and year-to-date results are to be prepared and presented in
accordance with the recognition and measurement principles laid down in Accounting Standard (AS)-25, Interim financial Reporting.
AS-25 stipulates the accounting principles and methods forthe preparation and presentation of interim financial reports. AS-25
requires the preparation and presentation of an interim financial report containing at least a set of condensed financial statements.
Therefore, a quarterly financial report that a company presents in accordance with the requirements of Clause 41 is not an interimfinancial report. 

Therefore, only that part of AS-25 which deals with recognition and measurement principles is applicable.