Answer Posted / sanjay kumar mulia

Accounting Standards issued by the ICAI


Withdrawal of the Announcement issued by the Council on
‘Treatment of exchange differences under Accounting Standard
(AS) 11 (revised 2003), The Effects of Changes in Foreign
Exchange Rates vis-à-vis Schedule VI to the Companies Act, 1956’

Accounting Standards (ASs)

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 (revised 2002)
AS 8 Accounting for Research and Development
AS 9 Revenue Recognition
AS 10 Accounting for Fixed Assets
AS 11 The Effects of Changes in Foreign Exchange Rates
(revised 2003),
AS 12 Accounting for Government Grants
AS 13 Accounting for Investments
AS 14 Accounting for Amalgamations
AS 15 (revised 2005) Employee Benefits
Limited Revision to Accounting Standard (AS) 15, Employee
Benefits (revised 2005)
AS 15 (issued 1995)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
and Limited Revisions to AS 2, AS 11 (revised 2003), AS 21,
AS 23, AS 26, AS 27, AS 28 and AS 29
AS 31, Financial Instruments: Presentation
Accounting Standard (AS) 32, Financial Instruments:
Disclosures, and limited revision to Accounting Standard
(AS) 19, Leases

Total numbers of companies listed on stock Exchange?

2555

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Provision of Bad Debts is made in compliance with the convention of -----------

1885

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what type of questions are asking for fund administration???

5453

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why specifically inited states ?

1880

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What's the meaning of Preferential Creditor?

2232

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why should i hire you? what are your outside interest? what was your toughest decision you ever have to make?

2204

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how to calculate share values of a company.

2175

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Expand---------MNOP

2043

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How to calculate closing stock? I have opening stock of 72 lacs (average costing without tax) and purchase of 49 lacs (with tax) and sales of 101 lacs (without tax). What is my closing stock then???? Should i add tax in sales? Where all should tax be included and where all should tax NOT be included? Right now i calculated => 72(no tax)+49(with tax)-101(no tax) = 20 lacs. IS this correct?

2378

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What are the stages involved while preparing business blue print with examples?

817

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A specially designed interview book on interviews for accounting Jobs . Pl send your mail addresses for despatch

3785

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Lets suppose X sold goods to Y on credit basis and after the due date is over Y could not make the payment due to Y became insolvent, so In X books he will show the uncollectible as Bad debts expense but in Y account under which account Y will show this while journalizing this transaction in his books of accounts?

1071

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What is the role oF Jr Financial Analyst ? And what are the General Questions Asked for this Profile For freshers ?

1850

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euro currency market

1966

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Please send me full details of MIS report how to prepare which item to be consider in MIS report? 2) full details of Esic, PF and Fbt and maharashtra labour welfare fund

2246

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