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Accounting Standards

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Accounting Standards as on February 1, 2022

  • Appendix 1
  • AS 1 Disclosure of Accounting Policies
  • AS 2 Valuation of Inventories
  • AS 3 Cash Flow Statements
  • AS 4 Contingencies and Events Occurring After the Balance Sheet Date
  • AS 5 Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies
  • AS 7 Construction Contracts
  • AS 9 Revenue Recognition
  • AS 10 Property, Plant and Equipment
  • AS 11 The Effects of Changes in Foreign Exchange Rates
  • AS 12 Accounting for Government Grants
  • AS 13 Accounting for Investments
  • AS 14 Accounting for Amalgamations
  • AS 15 Employee Benefits
  • 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

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