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Accounting Standards Board

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Welcome to the Accounting Standards Board
Chairman
CA. Shiwaji Bhikaji Zaware
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. Shiwaji Bhikaji Zaware, Chairman
  • CA. M P Vijay Kumar , Vice-Chairman
  • CA. M. Devaraja Reddy, President (Ex-Officio)
  • CA. Nilesh Shivji Vikamsey, Vice President (Ex-Officio)
  • CA. Anil Satyanarayan Bhandari
  • CA. Tarun Jamnadas Ghia
  • CA. Nandkishore Chidamber Hegde
  • CA. Nihar Niranjan Jambusaria
  • CA. Dhinal Ashvinbhai Shah
  • CA. Debashis Mitra
  • CA. Shyam Lal Agarwal
  • CA. Mukesh Singh Kushwah
  • CA. Sanjay Agarwal
  • CA. Sanjiv Kumar Chaudhary
  • CA. Naveen N D Gupta
  • CA. Vijay Kumar Gupta
  • CA. Rajesh Sharma
  • CA. Sanjay Vasudeva
  • CA. Babu Abraham Kallivayalil
  • Shri Guruprasad Mohapatra
  • Shri Vithayathil Kurian
  • Shri Sunil Kanoria
  • Dr. P.C.Jain
Co-opted Members
  • CA. S. Papa Rao (Institute of Costs and Works Accoutants of India)
  • CA. Gopalakrishna Hegde (The Institute of Company Secretaries of India)
  • CA. Manaswy Kothari (Associated Chambers of Commerce & Industry)
  • CA. Usha Janakiraman (Reserve Bank of India)
  • CA. Sanjay Vij (FICCI)
  • CA. G.R. Arun Kumar
  • CA. K Sairam
  • CA. Sanjeev Maheshwari
Special Invitees
  • Shri A.N. Bokshi (University Grants Commission)
  • Shri Prasanta Mahapatra (Securities and Exchange Board of India)
  • Dr. M K Datar (Indian Banks' Association)
  • Dr. V.K. Gupta (Indian Institute of Management)
  • Mr. R.K. Sharma (Insurance Regulatory and Development Authority of India)
  • Mr. Jagannath Chakravarthi (Confederation of Indian Industry)
  • Mr. Upendra Gupta (Central Board of Excise and Custom)
  • Shri Amardeep Bhatia (Joint Secretary, MCA)
  • Shri Sudhir Kapoor (Deputy Director, MCA)
  • Shri M R Bhatt (Joint Director, MCA)
  • CA. Keyur Dave
  • CA. Vijay Bhatt
  • CA. Anand Banka
  • CA. Rakesh Agarwal
  • CA. Sudhir Soni Murlidhar
  • CA. Sandeep Shah
  • CA. Uday Phadke
  • CA. (Dr.) Ashish K. Bhattacharyya
  • CA. Anuradha Jain
  • CA. K.K. Tulshan
  • CA. Rahul Chatopadhyay
  • CA. Ashish Bansal
  • CA. Praveen Kumar
  • CA. Amit Lodha
  • CA. Vikas Bagaria
  • CA. Mohan Lavi
  • CA. Sethuraman
  • CA. Saradindu Dutta
  • CA. Shiraz Vastani
  • CA. Paul Alvares
  • CA. Hemant Maganlal Joshi
  • CA. Amit Borkar
  • CA. Santosh Maller
  • CA. Yagnesh Desai
Secretary to the Committee: CA. Parminder Kaur

Welcome to the Accounting Standards Board
FAQs issued by the Accounting Standards Board
Ind AS Transition Facilitation Group (ITFG) Clarification Bulletins
The Companies (Indian Accounting Standards) Rules, 2015
Submit comment online on various documents issued by the ASB
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
Concept Paper on Convergence with IFRSs in India
Exposure Drafts issued by Accounting Standards Board
Comments submitted by ICAI on documents issued by IASB
IASB Documents issued for comments
IFRS Foundation Documents issued for comments
Publications
Information about certain Accounting Bodies outside India
Archives-ASB
   
Circulars/Notification/Press releases
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: asb@icai.in, avinash@icai.in, commentsasb@icai.in, tdte@icai.in
     
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