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Answer Posted / harsha
there are 32 accounting standards issued by icai they are
as follows
AS 1 Disclosure of Accounting Policies
AS 2 Valuation of Inventories
AS 3 Cash Flow Statements
AS 4 Contingencies and Events Occuring 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
AS 7 Construction Contracts
AS 8 Accounting for Research and Development (withdrawn
after as26)
AS 9 Revenue Recognition
AS 10 Accounting for Fixed Assets
AS 11 The Effects of Changes in Foreign Exchange Rates
AS 12 Accounting for Government Grants
AS 13 Accounting for Investments
AS 14 Accounting for Amalgamations
AS 15 Accounting for Retirement Benefits in
the Financial Statement of Employers
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.
29 AS are issued.28applicable.AS 30,31 &32 are
published.they will come into effect from 1-4-2009.it is
mandatory on & after 1-4-2011.
| Is This Answer Correct ? | 62 Yes | 15 No |
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