Page 29 - ISCDEBK-XI

Accounting Standards: Concepts and Objectives ... 4.3

The Institute of Chartered Accountants of India has so far issued thirty-two accounting
standards. These are:
AS No. Title
AS-1 Disclosure of Accounting Policies
AS-2 Valuation of Inventories (Revised)
AS-3 Cash Flow Statements (Revised)
AS-4 Contingencies and Events Occurring after the Balance Sheet Date (Revised)
AS-5 Net Profit or Loss for the period, Prior Period Items and Changes in Accounting Policies
AS-6 Depreciation Accounting (Revised)*
AS-7 Construction Contracts
AS-8 Accounting for Research and Development*
AS-9 Revenue Recognition
AS-10 Property, Plant and Equipment
AS-11 The Effects of Changes in Foreign Exchange Rates (Revised)
AS-12 Accounting for Government Grants
AS-13 Accounting for Investments
AS-14 Accounting for Amalgamations
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
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
AS-30 Financial Instruments: Recognition and Measurement**
AS-31 Financial Instruments: Presentation**
AS-32 Financial Instruments: Disclosures and Limited Revision to AS-19 on Leases**
* It is Withdrawn.
** Not recognised by the Companies Act, 2013.