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Accounting Standards – Complete Text

AS 1 Disclosure of Accounting Principles *
AS 2 Valuation of Inventories *
AS 3 Cash Flow Statements *01
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 6 Depreciation Accounting ***
AS 7 (Revised) Construction Contracts *03
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 *04
(Revised 2003)
AS 12 Accounting for Government Grants *
AS 13 Accounting for Investments *
AS 14 Accounting for Amalgamations *
AS 15 Employee Benefits *06
(Revised 2005)
AS 16 Borrowing Costs *
AS 17 Segment Reporting *01
AS 18 Related Party Disclosures *01
AS 19 Leases *01
AS 20 Earnings Per Share *01
AS 21 Consolidated Financial Statements *01
AS 22 Accounting for taxes on income *01
AS 23 Accounting for Investments in Associates in Consolidated Financial Statements *01
AS 24 Discontinuing Operations *04
AS 25 Interim Financial Reporting *02
AS 26 Intangible Assets *03
AS 27 Financial Reporting of Interests in Joint Ventures *02
AS 28 Impairment of Assets *04
AS 29 Provisions, Contingent Liabilities and Contingent Assets *04
AS 30 Financial Instruments: Recognition and Measurement *09
AS 31 Financial Instruments: Presentation *09

Please click on the Accounting Standard Number to download the complete text

** Some parts of this standard are withdrawn with the issuance of AS 29.
*** These standards are withdrawn either in full or in part due to issuance of AS 26.
*       The compliance of these standards is mandatory.
*01    The compliance of these standards are mandatory w.e.f  1-4-2001.
*02    The compliance of these standards are mandatory w.e.f  1-4-2002
*03    The compliance of these standards is mandatory w.e.f. 1-4-2003
*04    The compliance of these standards is mandatory w.e.f. 1-4-2004
*05    The compliance of these standards is mandatory w.e.f. 1-4-2005
*06    The compliance of these standards is mandatory w.e.f. 7-12-2006
*09    The compliance of these standards is recommendatory w.e.f 1-4-2009 and mandatory w.e.f. 1-4-2011.

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