ACCOUNTING STANDARDS Videos (ISSUED BY ICAI)

Procedure for Issuing Accounting Standards

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Procedure for Issuing Accounting Standards

1. Accounting Standard Board (ASB) determines the broad areas in which Accounting Standards need to be formulated.

2. In the preparation of AS, ASB is assisted by Study Groups.

3. ASB also holds discussions with representative of Government, Public Sector Undertakings, Industry and other organizations (ICSI/ICWAI) for ascertaining their views.

4. An exposure draft of the proposed standard is prepared and issued for comments by members of ICAI and the public at large.

5. After taking into consideration the comments received, the draft of the proposed standard will be finalized by ASB and submitted to the council of the Institute.

The council of the Institute will consider the final draft of the proposed Standard and If found necessary, modify the same in consultation with ASB. The AS on the relevant subject will then be issued under the authority of the council.

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AS8-AS10

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AS8

AS9

AS10

Accounting Standard (AS) 13(Accounting for Investments)_www.icaias.blogs...

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AS11

AS12

AS13

AS14

LIST OF ACCOUNTING STANDARDS Issued by ICAI

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As1 Disclosure of Accounting Policies01/04/1993 All Level

As2 Valuation of Inventories (Revised) 01/04/1999 All Level

As3 Cash Flow Statement (Revised) 01/04/2001 Level I

AS4Contingencies and Events Occurring After the Balance Sheet Date 01/04/1998 All Level

As5 Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies (Revised) 01/04/1996 All Level

As6 Depreciation Accounting (Revised) 01/04/1995 All Level

As7 Construction Contracts (Revised) 01/04/2002 All Level

As8 Research & Development-REMOVED( Now included in AS – 26)

As9 Revenue Recognition 01/04/1993 All Level

As10 Accounting for Fixed Assets 01/04/1993 All Level

As11 The Effects of Changes in Foreign Exchange Rates (Revised) 01/04/2004 All Level

As12 Accounting for Government Grants 01/04/1994 All Level

AS13 Accounting for Investments 01/04/1995 All Level

AS14 Accounting for Amalgamations 01/04/1995 All Level

As15 Employee Benefits 01/04/2006 All Level

As16 Borrowing Costs 01/04/2000 All Level

As17 Segment Reporting 01/04/2001 Level I

As18 Related Party Disclosures 01/04/2001 Level I

As19 Leases 01/04/2001 All Level

As20 Earning Per Shares 01/04/2001 Level I

As21 Consolidated Financial Statement 01/04/2001 Enterprises preparing CFS∗

As22 Accounting for Taxes on Income 01/04/2001 Listed Companies{ 01/04/2002 Other Companies}

As23 Accounting for Investment in Associates in Consolidated Financial Statement 01/04/2002 Enterprises preparing CFS

As24 Discontinuing Operations 01/04/2004 Level I

As25 Interim Financial Statement 01/04/2002 Level I

As26 Intangible Assets 01/04/2003 All Level

As 27 Financial Reporting of Interests in Joint Ventures 01/04/2002 Enterprises Preparing CFS

As28 Impairment of Assets 01/04/2004 Level I {01/04/2006 Level II} {01/04/2008 Level III}

As29 Provisions, Contingent Liabilities and Contingent Assets 01/04/2004 All Level

As 30 Financial Instruments: Recognition and Measurement 01/04/2011 Level I

As31 Financial Instruments: Presentation 01/04/2011 Level I

As32 Financial Instruments: Disclosures 01/04/2011 Level I

Accounting Standards PDF Download

2011-06-18T08:55:00.000-07:00

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