- An accounting standard is a common set of principles,standards and procedures that are used for financial reporting.Accounting standards specify how transactions and other events are to be recognized, measured, presented and disclosed in financial statements.
- List of Accounting Standards (AS 1 to AS 32)
- AS 1 – Disclosure of Accounting Policies
- AS 2 – Valuation of Inventories (amended) *
- AS 3 – Cash Flow Statements
- AS 4 – Contingencies and Events Occurring after the Balance Sheet Date *
- AS 5 – Net Profit or Loss for the period,Prior Period Items and Changes in Accounting Policies
- AS 6 – Depreciation Accounting (withdrawn) *
- AS 7 – Construction Contracts (revised 2002)
- AS 8 – Accounting for Research and Development (withdrawn for AS 26)
- AS 9 – Revenue Recognition
- AS 10 – Accounting for Fixed Assets (amended) *
- AS 11 – The Effects of Changes in Foreign Exchange Rates (revised 2003) ** / ***
- AS 12 – Accounting for Government Grants
- AS 13 – Accounting for Investments (amended) *
- AS 14 – Accounting for Amalgamations (amended) *
- AS 15 – Employee Benefits (revised 2005)
- 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 (amended) *
- 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 (amended) *
- AS 30 – Financial Instruments: Recognition and Measurement
- AS 31 – Financial Instruments: Presentation
- AS 32 – Financial Instruments: Disclosures’stands withdrawn
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