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Archives - Accounting Standard Interpretation

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ASI 1, Substantial Period of Time (AS 16)
Revised ASI 3, Accounting for Taxes on Income in the situations of Tax Holiday under sections 80-IA and 80-IB of the Income-tax Act, 1961 (Re.: AS 22)
ASI 4, Losses under the head Capital Gains (Re.: AS 22)
ASI 5, Accounting for Taxes on Income in the situation of Tax Holiday under Sections 10A and 10B of the Income-tax Act, 1961 (Re.: AS 22)
ASI 6, Accounting for Taxes on Income in the context of Section 115JB of the Income-tax Act, 1961 (Re.: AS 22)
ASI 7, Disclosure of deferred tax assets and deferred tax liabilities in the balance sheet of a company (Re.: AS 22)
ASI 8, Interpretation of the term ‘Near Future’ (Re.: AS 21, AS 23 and AS 27)
ASI 9, Virtual certainty supported by convincing evidence (Re.: AS 22)
ASI 10, Interpretation of paragraph 4(e) of AS 16 (Re.: AS 16)
ASI 12, Applicability of AS 20 (Re.: AS 20)
ASI 13, Interpretation of paragraphs 26 and 27 of AS 18 (Re.: AS 18)
ASI 14, Disclosure of Revenue from Sales Transactions (Re.: AS 9)
ASI 15, Notes to the Consolidated Financial Statements (Re.: AS 21)
ASI 16, Treatment of Proposed Dividend under AS 23 (Re.: AS 23)
ASI 17, Adjustments to the Carrying Amount of Investment arising from Changes in Equity not Included in the Statement of Profit and Loss of the Associate (Re.: AS 23)
ASI 18, Consideration of Potential Equity Shares for Determining whether an Investee is an Associate under AS 23 (Re.: AS 23)
ASI 19, Interpretation of the term ‘intermediaries’ (Re.: AS 18)
Revised ASI 20, Disclosure of Segment Information (Re.: AS 17)
ASI 21, Non-Executive Directors on the Board - whether related parties (Re.: AS 18)
ASI 22, Treatment of Interest for determining Segment Expense (Re.: AS 17)
ASI 23, Remuneration paid to key management personnel - whether a related party transaction (Re.: AS 18)
ASI 24, Definition of ‘Control’ (Re.: AS 21)
ASI 25, Exclusion of a subsidiary from consolidation (Re.: AS 21)
ASI 26, Accounting for taxes on income in the consolidated financial statements (Re.: AS 21)
ASI 27, Applicability of AS 25 to Interim Financial Results (Re.: AS 25)
ASI 28, Disclosure of parent’s/venturer’s shares in post-acquisition reserves of a subsidiary/jointly controlled entity (Re.: AS 21 and AS 27)
ASI 29, Turnover in case of Contractors’ (Re.: AS 7 (revised 2002)
 
 
     
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