The council of THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA constituted the accounting standard broad (ASB) in April 1977.
While formulation of Accounting standards , full consideration was given to (IAS's) international accounting standards issued by (IFRS's) International financial reporting standards.
THE ACCOUNTING STANDARDS WITH THEIR DATE OF APPLICABILITY:
AS-1 DISCLOSURE OF ACCOUNTING POLICIES (APRIL 1,1993)
AS-2 VALUATION OF INVENTORIES (APRIL 1,1999)
AS-3 CASH FLOW STATEMENTS (APRIL 1,2001)
AS-4 CONTINGENCIES AND EVENT OCCURRING AFTER THE BALANCE SHEET DATE(APRIL 1,1998)
AS-5 NET PROFIT/LOSS FOR THE PERIOD, CHANGES IN ACCOUNTING POLICIES(APRIL 1,1996)
AS-6 DEPRECIATION ACCOUNTING (APRIL 1, 1995)
AS-7 CONSTRUCTION OF CONTRACTS ( APRIL 1, 2002)
AS-8 RESEARCH AND DEVELOPMENT (now included in AS-26)
AS-9 REVENUE PRECOGNITION (APRIL 1,1993)
AS-10 ACCOUNTING FOR FIXED ASSETS ( APRIL 1,1993)
AS-11 THE EFFECT OF CHANGE OF FOREIGN EXCHANGE RATES (APRIL 1,2004)
AS-12 ACCOUNTING FOR GOVERNMENT GRANTS (APRIL 1, 1994)
AS-13 ACCOUNTING FOR INVESTMENTS (APRIL 1, 1995)
AS-14 ACCOUNTING FOR AMALGAMATIONS ( APRIL 1, 1995)
AS-15 EMPLOYEE BENEFITS (APRIL 1, 2006)
AS-16 BORROWING COSTS (APRIL 1, 2000)
AS-17 SEGMENT REPORTING (APRIL 1, 2001)
AS-18 RELATED TO PARTY DISCLOSURES (APRIL 1, 2001)
AS-19 LEASES (APRIL 1, 2001)
AS-20 EARNING PER SHARE (APRIL 1, 2001)
AS-21 CONSOLIDATED FINANCIAL STATEMENTS (APRIL 1, 2001)
AS-22 ACCOUNTING FOR TAXES ON INCOME (APRIL 1, 2006)
AS-23 ACCOUNTING FOR INVESTMENT ASSOCIATED IN CONSOLIDATED FINANCIAL STATEMENTS (APRIL 1, 2002)
AS-24 DISCONTINUING OPERATIONS (APRIL 1, 2004)
AS-25 INTERIM FINANCIAL STATEMENTS (APRIL 1, 2002)
AS-26 INTANGIBLE ASSETS (APRIL 1, 2003)
AS-27 FINANCIAL REPORTS IN JOINT VENTURES (APRIL 1, 2002)
AS-28 IMPAIRMENT OF ASSETS (APRIL 1, 2008)
AS-29 PROVISION, CONTINGENT LIABILITIES AND CONTINGENT ASSETS (APRIL 1, 2004)
AS-30 FINANCIAL INSTRUMENTS; RECOGNITION AND MEASUREMENT (APRIL 1, 2011)
AS-31 FINANCIAL INSTRUMENT: PRESENTATION (APRIL 1, 2011)
AS-32 FINANCIAL INSTRUMENTS: DISCLOSURE (APRIL 1, 2011)
While formulation of Accounting standards , full consideration was given to (IAS's) international accounting standards issued by (IFRS's) International financial reporting standards.
THE ACCOUNTING STANDARDS WITH THEIR DATE OF APPLICABILITY:
AS-1 DISCLOSURE OF ACCOUNTING POLICIES (APRIL 1,1993)
AS-2 VALUATION OF INVENTORIES (APRIL 1,1999)
AS-3 CASH FLOW STATEMENTS (APRIL 1,2001)
AS-4 CONTINGENCIES AND EVENT OCCURRING AFTER THE BALANCE SHEET DATE(APRIL 1,1998)
AS-5 NET PROFIT/LOSS FOR THE PERIOD, CHANGES IN ACCOUNTING POLICIES(APRIL 1,1996)
AS-6 DEPRECIATION ACCOUNTING (APRIL 1, 1995)
AS-7 CONSTRUCTION OF CONTRACTS ( APRIL 1, 2002)
AS-8 RESEARCH AND DEVELOPMENT (now included in AS-26)
AS-9 REVENUE PRECOGNITION (APRIL 1,1993)
AS-10 ACCOUNTING FOR FIXED ASSETS ( APRIL 1,1993)
AS-11 THE EFFECT OF CHANGE OF FOREIGN EXCHANGE RATES (APRIL 1,2004)
AS-12 ACCOUNTING FOR GOVERNMENT GRANTS (APRIL 1, 1994)
AS-13 ACCOUNTING FOR INVESTMENTS (APRIL 1, 1995)
AS-14 ACCOUNTING FOR AMALGAMATIONS ( APRIL 1, 1995)
AS-15 EMPLOYEE BENEFITS (APRIL 1, 2006)
AS-16 BORROWING COSTS (APRIL 1, 2000)
AS-17 SEGMENT REPORTING (APRIL 1, 2001)
AS-18 RELATED TO PARTY DISCLOSURES (APRIL 1, 2001)
AS-19 LEASES (APRIL 1, 2001)
AS-20 EARNING PER SHARE (APRIL 1, 2001)
AS-21 CONSOLIDATED FINANCIAL STATEMENTS (APRIL 1, 2001)
AS-22 ACCOUNTING FOR TAXES ON INCOME (APRIL 1, 2006)
AS-23 ACCOUNTING FOR INVESTMENT ASSOCIATED IN CONSOLIDATED FINANCIAL STATEMENTS (APRIL 1, 2002)
AS-24 DISCONTINUING OPERATIONS (APRIL 1, 2004)
AS-25 INTERIM FINANCIAL STATEMENTS (APRIL 1, 2002)
AS-26 INTANGIBLE ASSETS (APRIL 1, 2003)
AS-27 FINANCIAL REPORTS IN JOINT VENTURES (APRIL 1, 2002)
AS-28 IMPAIRMENT OF ASSETS (APRIL 1, 2008)
AS-29 PROVISION, CONTINGENT LIABILITIES AND CONTINGENT ASSETS (APRIL 1, 2004)
AS-30 FINANCIAL INSTRUMENTS; RECOGNITION AND MEASUREMENT (APRIL 1, 2011)
AS-31 FINANCIAL INSTRUMENT: PRESENTATION (APRIL 1, 2011)
AS-32 FINANCIAL INSTRUMENTS: DISCLOSURE (APRIL 1, 2011)
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