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Accounting Standards Board
Welcome to the to the Accounting Standards Board
Chairman
CA. Sanjeev K. Maheshwari
Functions/Objectives/Terms of Reference
  • To conceive of and suggest areas in which Accounting Standards need to be developed.
  • To formulate Accounting Standards with a view to assisting the Council of the ICAI in evolving and establishing Accounting Standards in India.
  • To examine how far the relevant International Accounting Standard/International Financial Reporting Standard can be adapted while formulating the Accounting Standard and to adapt the same.
  • To review, at regular intervals, the Accounting Standards from the point of view of acceptance or changed conditions, and, if necessary, revise the same.
  • To provide, from time to time, interpretations and guidance on Accounting Standards.
  • To carry out such other functions relating to Accounting Standards.
Members
  • CA. Sanjeev K. Maheshwari, Chairman
  • CA. S. Santhanakrishnan, Vice-Chairman
  • CA. K. Raghu, President (Ex-Officio)
  • CA. Manoj Fadnis, Vice President (Ex-Officio)
  • CA. Rajkumar S Adukia
  • CA. Tarun Jamnadas Ghia
  • CA. Pankaj Inderchand Jain
  • CA. Nihar Niranjan Jambusaria
  • CA. Shriniwas Y. Joshi
  • CA. Dhinal Ashvinbhai Shah
  • CA. Nilesh Shivji Vikamsey
  • CA. Shiwaji Bhikaji Zaware
  • CA. Babu Abraham Kallivayalil
  • CA. G. Sekar
  • CA. J. Venkateswarlu
  • CA. Abhijit Bandyopadhyay
  • CA. Sumantra Guha
  • CA. Shyam Lal Agarwal
  • CA. Sanjiv Kumar Chaudhary
  • CA. Atul Kumar Gupta
  • CA. Naveen N.D. Gupta
  • CA. Charanjot Singh Nanda
  • Shri Manoj Kumar
  • Shri P. Sesh Kumar
  • Shri J.S.Deepak
  • Dr. Bhaskar Chatterjee
  • Shri Sidharth Kumar Birla
Co-opted Members
Institutional Nominees
  • CA. Sanjay Vij (FICCI)
  • CA. Manaswy Kothari (ASSOCHAM)
  • CA. Sanjay Grover (ICSI)
  • Smt. Usha Janakiraman (RBI)
Others
  • CA. Archana Bhutani (Gurgaon)
  • CA. Harinderjit Singh (Gurgaon)
  • CA. Mohan R. Lavi (Bangalore)
  • CA. Gargi Ray (Bangalore)
Special Invitees
Institutional Nominees
  • Dr. Sanjeev Singhal (CII)
  • CMA Sanjay R. Bhargave (The Institute of Cost Accountants of India)
  • CA. Pothukuchi Sitaram (IDBI)
  • CA. Upender Gupta (CBEC)
  • Smt. Harini S Balaji (SEBI)
  • Prof. Sobhesh Kumar Agarwalla (IIM, Ahmedabad)
  • Prof. S. B. Dahiya (UGC)
Others
  • CA. V. Murali (Chairman, Research Committee, ICAI)
  • CA. Saradindu Dutta, (Kolkata)
  • CA. Pankaj Tyagee, (New Delhi)
  • CA S.C Vasudeva, (New Delhi)
  • CA. M.M. Khanna, (New Delhi)
  • Dr. Asish K. Bhattacharyya, (New Delhi)
  • CA. Uday Phadke, (Mumbai)
  • CA. Anand Banka, (Mumbai)
  • CA. Rakesh Agarwal, (Mumbai)
  • CA. Vijay Bhatt, (Mumbai)
  • CA. Khushroo Panthaky, (Mumbai)
  • CA. Himanshu Kishnadwala, (Mumbai)
Secretary to the Board, Dr. Avinash Chander

Knowledge Sharing
Submit comment online on various documents issued by the ASB
Proposed New Roadmap for Implementation of Indian Accounting Standards (Ind AS)
Accounting Standards Board: Journey so far ...
Indian Accounting Standards - A Perspective
FAQs on AS 11 notification – Companies (Accounting Standards) Amendment Rules, 2009 (G.S.R. 225 (E) dt. 31.3.09) issued by MCA
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
Guidance Notes issued by Accounting Standards Board
Background Material for Seminars
Concept Paper on Convergence with IFRSs in India
ASB Guidance on Implementing AS 15, Employee Benefits (revised 2005)
Exposure Drafts issued by Accounting Standards Board
Differences between IFRSs and IND AS
Differences Between IND ASs and Existing ASs
Indian Accounting Standards (IND ASs)
New/Revised Ind ASs finalised by ICAI (Post February, 2011)
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
   
Contact Us
E -Mail: tdte@asb.org; asb@icai.org; edcommentsasb@icai.org; avinash@icai.org
     
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