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

Expand-------NAC

2199

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What is Going Concern, What is Dual Entry , What is Business entity and what are the names of Stock exchanges and currency of some countries, stock market related questions, Exchange rates, Banks and other informations

1968

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What is pre-paid amount? What is post-paid amount? Explain received in advance? Explain paid in advance?

2228

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What is account

2165

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Short answer on Allowances

1896

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Expand DEHM

1896

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why may types of accounts

2184

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how to work on CMA form in manufacturing compay as well as how to analysis working capital ?

1913

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please give me a last 10 years sbi clerk question and answer paper

1907

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deffered tax treatment in financial statements

2109

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What is payment/receipt/period accruals?

1676

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how to entry of hra

2192

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Expand-------URM

1919

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How to caluculate the value of Corporate Profit, the value of personal savings and the value of indirect tax?

1827

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what salary you expect???

2072

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