Accounting Standards Compendium
Preface to Statements of Accounting Standards
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Framework for preparation and presentation of financial statements in accordance with Accounting Standards-converted
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AS 1 Disclosure of Accounting Policies
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AS 2 Valuation of Inventories
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AS 3 Cash Flow Statements
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AS 4 Contingencies and Events Occurring After the Balance Sheet Date
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AS 5 Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies
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AS 7 Construction Contracts
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AS 9 Revenue Recognition (replaced as on 16-3-2022)- header correction
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AS 10 Property, Plant and Equipment
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AS 11 The Effects of Changes in Foreign Exchange Rates
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AS 12 Accounting for Government Grants
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AS 13 Accounting for Investments
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AS 14 Accounting for Amalgamations
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AS 15 Employee Benefits
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AS 16 Borrowing Costs
AS 17 Segment Reporting
AS 18 Related Party Disclosures
AS 19 Leases
AS 20 Earnings Per Share
AS 21 Consolidated Financial Statements
AS 22 Accounting for Taxes on Income
AS 23 Accounting for Investments in Associates in Consolidated Financial Statements
AS 24 Discontinuing Operations
AS 25 Interim Financial Reporting
AS 26 Intangible Assets
AS 27 Financial Reporting of Interests in Joint Ventures
AS 28 Impairment of Assets
AS 29 Provisions, Contingent Liabilities and Contingent Assets
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Announcements issued by the Council
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Appendix 1
