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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 Financial Reporting Standards 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 proactively participate with the national and international bodies engaged in the Standard-setting process, such as, sending comments on various consultative papers such as Exposure Drafts, Discussion Papers etc., issued by International Accounting Standards Board and various other international bodies such as Asian-Oceanian Standard-Setters Group(AOSSG).
  • To carry out such other functions relating to Accounting and Accounting Standards.
Members
  • CA. Shiwaji Bhikaji Zaware, Chairman
  • CA. M P Vijay Kumar , Vice-Chairman
  • CA. Nilesh Shivji Vikamsey, President (Ex-Officio)
  • CA. Naveen N D Gupta, Vice President (Ex-Officio)
  • CA. Jay Chhaira
  • CA. Prafulla Premsukh Chhajed
  • CA. Nandkishore Chidamber Hegde
  • CA. Nihar Niranjan Jambusaria
  • CA. Dhiraj Kumar Khandelwal
  • CA. Dhinal Ashvinbhai Shah
  • CA. Babu Abraham Kallivayalil
  • CA. M. Devaraja Reddy
  • CA. G Sekar
  • CA. Debashis Mitra
  • CA. Shyam Lal Agarwal
  • CA. Manu Agrawal
  • CA. Mukesh Singh Kushwah
  • CA. Kemisha Soni
  • CA. Sanjiv Kumar Chaudhary
  • CA. Rajesh Sharma
  • CA. Sanjay Vasudeva
  • Shri K.V.R. Murty
  • Shri V.Kurian
  • Shri Vijay Jhalani
Co-opted Members
  • CA. Manaswy Kothari (ASSOCHAM)
  • CA. Sanjay Vij (FICCI)
  • CA. Usha Janakiraman (RBI)
  • CA. K Sairam
  • CA. Sanjeev Maheshwari
  • CA. Mohinder Khanna
  • CA. Akshay Gupta
Special Invitees
  • CS. Ashish C Doshi, Council member, (ICSI)
  • CA. Jagannath Chakravarthi, (CII)
  • CA. P Sitaram, (IBA)
  • CA. R.K. Sharma (IRDAI)
  • CA. Upendra Gupta (CBEC)
  • Dr. J. K Tripathi, (UGC)
  • Shri Prasanta Mahapatra, (SEBI)
  • Shri. Amardeep Bhatia, (MCA)
  • Shri. Sudhir Kapoor, (MCA)
  • Shri. M R Bhatt, (MCA)
  • CA. Vijay S. Maniar, Mumbai
  • CA. Uday Phadke, Mumbai
  • CA. Sandeep Shah, Mumbai
  • CA. Sudhir Soni Murlidhar, Mumbai
  • CA. Keyur Dave, Mumbai
  • CA. Rakesh Agarwal, Mumbai
  • CA. Santosh Maller, Mumbai
  • CA. Yagnesh Desai, Mumbai
  • CA. Vijay Bhatt, Mumbai
  • CA. Gautam V Shah, Mumbai
  • CA. Jayesh M Gandhi, Mumbai
  • CA. Viraf Mehta, Mumbai
  • CA. Atul Shah, Mumbai
  • CA. Jayendran N, Mumbai
  • CA. Vaishali Koparkar, Mumbai
  • CA. Viren H. Mehta, Mumbai
  • CA. R. Suriyanarayanan, Mumbai
  • Dr. Avinash Chander, New Delhi
  • CA. Anuradha Jain, New Delhi
  • CA. K. K Tushan, New Delhi
  • CA. (Dr.) Ashish K. Bhattacharya, New Delhi
  • CA. Ashish Bansal, New Delhi
  • CA. Rahul Chatopadhyay, Gurgaon
  • CA. Paul Alvares, Pune
  • CA. Amit Borkar, Pune
  • CA. Shiraz Vastani, Pune
  • CA. Anand Banka, Pune
  • CA. R. G. Rajan, Chennai
  • CA. Sethuraman, Chennai
  • CA. Saradindu Dutta, Kolkata
  • CA. Amit Lodha, Kolkata
  • CA. Mohan Lavi, Bangalore
  • CA. Vikas Bagaria, Bangalore
Secretary to the Committee: CA. Vidyadhar Kulkani, Technical Consultant

Welcome to the Accounting Standards Board
40th Anniversary of Accounting Standards Board
ASB Meetings updates
FAQs issued by the Accounting Standards Board
Ind AS Transition Facilitation Group (ITFG) Clarification Bulletins
Framework for the Preparation and Presentation of Financial Statements in accordance with Indian Accounting Standards
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
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
Other 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, vidhyadhar.kulkarni@icai.in, commentsasb@icai.in, tdte@icai.in
     
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