Related to accrued interest

The figure of accrued interest on FD's as per calculation for the purpose of accounts do not get reflected in AS-26. It is apprehended that the amounts not reflected in AS-26 will not be allowed for tax purpose, which amount we have to consider for the purpose of accounting done on mercantile basis, please clarify whether we should follow AS-26 or Accrued interest calculations which is prepared by us?