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AS Commentaries
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30 Records
Introduction
Disclosure of Accounting Policies (AS-1)
Valuation of Inventories (AS-2) (Revised)
Cash Flow Statement (AS-3)
Contingencies and Events Occurring after the Balance Sheet Date (AS-4) (Revised)
Net Profit or Loss for the Period, Prior Period Items and Change in Accounting Policies (AS-5)
Construction Contracts (AS-7)
Revenue Recognition (AS-9)
Property, Plant and Equipment (AS-10) (Revised)
Effects Of Changes In Foreign Exchange Rates (AS-11)
Accounting for Government Grants (AS-12)
Accounting for Investments (AS-13) (Revised)
Accounting for Amalgamation (AS-14) (Revised)
Employee Benefits (AS-15)
Borrowing Costs (AS-16)
Segment Reporting (AS-17)
Related Party Disclosure (AS-18)
Accounting for Leases (AS-19)
Earnings Per Share (AS-20)
Consolidated Financial Statements (AS-21)
Accounting for Taxes on Income (AS-22)
Accounting for Investments in Associates in Consolidated Financial Statements (AS-23)
Discontinuing Operations (AS-24)
Interim Financial Reporting (IFR) (AS-25)
Intangible Assets (AS-26)
Financial Reporting of Interest in Joint Venture (AS-27)
Impairment of Assets (AS-28)
Provisions, Contingent Liabilities and Contingent Assets (AS-29) (Revised)
Accounting and Reporting of Financial Instruments (Based on Ind AS-32, Ind AS-107 & Ind AS-109)
Introduction of Indian Accounting Standards (Ind AS); Comparative Study of AS Vis-A-Vis Ind AS; Carve-Outs/carve-Ins from International Financial Reporting Standards (IFRS)