Accounting Standards

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Last updated 2:07 AM on 7/24/26
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32 Terms

1
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AS 1

Disclosure of Accounting Policies

2
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AS 2

Valuation of Inventories

3
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AS 3

Cash Flow Statement

4
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AS 4

Contingencies and Events Occurring After Balance Sheet Date (Revised)

5
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AS 5

Net Profit or Loss for the Period, Prior Period items, and Changes in Accounting Policies

6
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AS 6

Depreciation Accounting (omitted)

7
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AS 7

Construction Contracts

8
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AS 8

Accounting for Research and Development (omitted)

9
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AS 9

Revenue Recognition

10
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AS 10

Property, Plant and Equipment (PPE)

11
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AS 11

The Effects of Changes in Foreign Exchange Rates

12
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AS 12

Accounting for Government Grants

13
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AS 13

Accounting for Investments

14
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AS 14

Accounting for Amalgamations

15
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AS 15

Employee Benefits

16
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AS 16

Borrowing Costs

17
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AS 17

Segment Reporting

18
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AS 18

Related Party Disclosures

19
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AS 19

Leases

20
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AS 20

Earnings Per Share

21
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AS 21

Consolidated Financial Statements

22
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AS 22

Accounting for Taxes on Income

23
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AS 23

Accounting for Investments in Associates in Consolidated Financial Statements

24
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AS 24

Discontinuing Operations

25
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AS 25

Interim Financial Reporting

26
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AS 26

Intangible Assets

27
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AS 27

Financial Reporting of Interests in Joint Ventures

28
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AS 28

Impairment of Assets

29
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AS 29

Provisions, Contingent Liabilities and Contingent Assets

30
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AS 30 (Not Mandatory)

Financial Instruments: Recognition and Measurements

31
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AS 31 (Not Mandatory)

Financial Instruments: Presentation

32
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AS 32 (Not Mandatory)

Financial Instruments: Disclosure