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Knowledge Sharing

	Indian Accounting Standards - A Perspective
	Announcements of the Council Regarding Status of Various Documents Issued by the Institute of Chartered Accountants of India
	Preface to the Statements of the Accounting Standards (revised 2004)
	Framework for the Preparation and Presentation of financial Statements
	Accounting Standards issued by the ICAI
	Accounting Standards notified by the Central Government under the Companies Act
	Accounting Standards Interpretation
	Background Material for Seminars
	Concept Paper on Convergence with IFRSs in India
	Convergence with IFRS From 1st April 2011, Where We Stand as on 02-02-09
	ASB Guidance on Implementing AS 15, Employee Benefits (revised 2005)
	Exposure Draft of Framework for the Preparation and Presentation of Financial Statements
	Near Final Indian Accounting Standards (IND ASs)
	Exposure Draft of Schedule XIV to the Companies Act, 1956
	IASB Documents issued for comments
	Recent Developments
	Information about certain Accounting Bodies outside India

Recent significant Achievements

detailed info...

	Issuance of Guidance Notes consequent to withdrawal of Accounting Standards Interpretations

Circulars

	Ministry of Corporate Affairs
	The Securities & Exchange Board of India
	The Reserve Bank of India
	The Insurance Regulatory and Development Authority

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Near Final Indian Accounting Standards (IND ASs) - (14-01-2011)

These are the near final Indian Accounting Standards (Ind ASs) finalised by the Council of the ICAI and sent to the National Advisory Committee on Accounting Standards (NACAS). These are subject to any changes, which may be made by the Government before their notification. Any changes in the Ind AS vis. a vis. corresponding IAS/IFRS are given in Appendix 1 appearing at the end of each Ind AS.

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Accounting Standards notified by the Central Government under the Companies Act

Companies (Accounting Standards) Rules, 2006

Notifications

Accounting Standard	Descripttion
	Notification G.S.R. 739(E) dated 07.12.2006
Accounting Standard (AS) 1	Disclosure of Accounting Policies
Accounting Standard (AS) 2	Valuation of Inventories
Accounting Standard (AS) 3	Cash Flow Statements
Accounting Standard (AS) 4	Contingencies and Events Occurring After the Balance Sheet Date
Accounting Standard (AS) 5	Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies
Accounting Standard (AS) 6	Depreciation Accounting
Accounting Standard (AS) 7	Construction Contracts
Accounting Standard (AS) 9	Revenue Recognition
Accounting Standard (AS) 10	Accounting for Fixed Assets
Accounting Standard (AS) 11	The Effects of Changes in Foreign Exchange Rates
Accounting Standard (AS) 12	Accounting for Government Grants
Accounting Standard (AS) 13	Accounting for Investments
Accounting Standard (AS) 14	Accounting for Amalgamations
Accounting Standard (AS) 15	Employee Benefits
Accounting Standard (AS) 15	Amended vide G.S.R. 212(E) 27.03.2008 - Companies (Accounting Standards) Amendment Rules, 2008
Accounting Standard (AS) 16	Borrowing Costs
Accounting Standard (AS) 17	Segment Reporting
Accounting Standard (AS) 18	Related Party Disclosures
Accounting Standard (AS) 19	Leases
Accounting Standard (AS) 20	Earnings Per Share
Accounting Standard (AS) 21	Consolidated Financial Statements
Accounting Standard (AS) 22	Accounting for Taxes on Income
Accounting Standard (AS) 23	Accounting for Investments in Associates in Consolidated Financial Statements
Accounting Standard (AS) 24	Discontinuing Operations
Accounting Standard (AS) 25	Interim Financial Reporting
Accounting Standard (AS) 26	Intangible Assets
Accounting Standard (AS) 27	Financial Reporting of Interests in Joint Ventures
Accounting Standard (AS) 28	Impairment of Assets
Accounting Standard (AS) 29	Provisions, Contingent Liabilities and Contingent Assets

Companies (Accounting Standards) Amendment Rules, 2008
Companies (Accounting Standards) Amendment Rules, 2009
Announcement issued by the ICAI ‘Harmonisation of various differences between the Accounting Standards issued by the ICAI and the Accounting Standards notified by the Central Government’

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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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Announcements of the Council Regarding Status of Various Documents Issued by the Institute of Chartered Accountants of India

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	Preface to the Statements of Accounting Standards (revised 2004)
	Framework for the Preparation and Presentation of financial Statements

Vivek Kurup (.) (355 Points)
Replied 04 March 2011

Dear Amit Todkari,

You have done a great job!!

Thanks for Sharing...

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Other Technical Literature on Auditing

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Forms

INSTRUCTIONS FOR PRINTING & FILLING THE ICR FORMS

Sl. No

Subject

Form

Download the Form

Common Proficiency Test [CPT]

Application Form for Registration to Common Proficiency Test Course

Download

Integrated Professional Competence Course[IPCC]

2.	IPCC-Registration and IPCC Re-Registration Forms	-	Download
3.	Conversion Form from PCC to IPCC	-	Download
4.	Application Form for Information Technology Training (ITT)	-	Download
5.	Deed of Articles and Registration Form (Form 102 and Form 103)	-	Download

Professional Competence Education [PCE]

PCE -Course Registration Discontinued
IPCC Conversion Form
(Form for PCC students to convert to IPCC)

Download

Professional Education [PE II]

PE II -Course Registration Discontinued
IPCC Conversion Form
(Form for Intermediate/PE-II students to convert to IPCC)

Download

Accounting Technician Course[ATC]

ATC/IPCC-Registration and ATC/IPCC Re-Registration Forms
Application for Grant of Accounting Technician Certificate

Download

Final

Application Form for enrolment as a Student for Final Course

Download

Articles Training

10.	Deed of Articles and Registration Form (Form 102 and Form 103)	-	Download
11.	For use where articles are assigned	106	Download
12.	Deed of Supplementary Articles	107	Download
13.	Service Certificate for Articleship	108	Download
14.	Termination of Articled Service by mutual consent in the case of death of employee	109	Download
	(a) to be issued by the legal representative	110	Download
	(b) by a surviving partner	111	Download
15.	Application for permission to study other course / engagement in business	112	Download
16.	Particulars of the Audit Assistant to be submitted for registration	113	Download
17.	Service Certificate of audit service in the case of death of employer	114	Download
	(a) To be issued by the legal representative	115	Download
	(b) by a surviving partner	116	Download
18.	Form for intimation of change of status of Principal.	118	Download
19.	Form for request by the Articled Assistant to his Principal for issuance of Service Certificate in event of Completion of articles	119	Download
20.	Form for request by the Articled Assistant to his Principal for issuance of Service Certificate in event of termination of articles	120	Download
21.	Form for intimation of Secondment of articles	-	Download

Industrial Training

22.	Apprenticeship Deed for Industrial Training	104	Download
23.	Service certificate for Industrial Training	105	Download
24.	Application for inclusion of name of the organisation abroad for imparting Industrial Training to CA Students	-	Download
25.	Application for inclusion of name of the organisation for imparting Industrial Training to CA Students	-	Download
26.	Format of undertaking & affidavit