Applicability and Application of Accounting Standards

28 topics

1. Applicability of Accounting Standards to various entities
2. AS 1 Disclosure of Accounting Policiesstandard
3. AS 2 Valuation of Inventoriesstandard
4. AS 3 Cash Flow Statementsstandard
5. AS 4 Contingencies and Events Occurring After the Balance Sheet Datestandard
6. AS 5 Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policiesstandard
7. AS 7 Construction Contractsstandard
8. AS 9 Revenue Recognitionstandard
9. AS 10 Property, Plant and Equipmentstandard
10. AS 11 The Effects of Changes in Foreign Exchange Ratesstandard
11. AS 12 Accounting for Government Grantsstandard
12. AS 13 Accounting for Investmentsstandard
13. AS 14 Accounting for Amalgamations (excluding inter -company holdings)standard
14. AS 15 Employee Benefitsstandard
15. AS 16 Borrowing Costsstandard
16. AS 17 Segment Reportingstandard
17. AS 18 Related Party Disclosuresstandard
18. AS 19 Leasesstandard
19. AS 20 Earnings Per Sharestandard
20. AS 21 Consolidated Financial Statements of single subsidiaries (excluding problems involving acquisition of Interest in Subsidiary at Different Dates, Cross holding, Disposal of a Subsidiary and Foreign Subsidiaries)standard
21. AS 22 Accounting for Taxes on Incomestandard
22. AS 23 Accounting for Investment in Associates in Consolidated Financial Statementsstandard
23. AS 24 Discontinuing Operationsstandard
24. AS 25 Interim Financial Reportingstandard
25. AS 26 Intangible Assetsstandard
26. AS 27 Financial Reporting of Interests in Joint Venturesstandard
27. AS 28 Impairment of Assetsstandard
28. AS 29 Provisions, Contingent Liabilities and Contingent Assetsstandard