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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 ACCOUN-TING STANDARDS (IND AS); COMPARATIVE STUDY OF AS VIS-A-VIS IND AS; CARVE-OUTS/CARVE-INS FROM INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS)