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Accounting Nos

This document lists Indian Accounting Standards (AS) along with their effective dates and applicability. Some key points: - It provides details of 23 Accounting Standards covering areas such as disclosure of accounting policies, valuation of inventories, cash flow statements, contingencies, depreciation, construction contracts, revenue recognition, fixed assets, foreign exchange rates, government grants, investments, amalgamations, employee benefits, borrowing costs, segment reporting, related party disclosures, leases, earnings per share, consolidated financial statements, and taxes on income. - The standards have different effective dates starting from 1993 to 2006. - The applicability of the standards varies with some being applicable to all entities and others only to

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Hemanchi Hublikar
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30 views

Accounting Nos

This document lists Indian Accounting Standards (AS) along with their effective dates and applicability. Some key points: - It provides details of 23 Accounting Standards covering areas such as disclosure of accounting policies, valuation of inventories, cash flow statements, contingencies, depreciation, construction contracts, revenue recognition, fixed assets, foreign exchange rates, government grants, investments, amalgamations, employee benefits, borrowing costs, segment reporting, related party disclosures, leases, earnings per share, consolidated financial statements, and taxes on income. - The standards have different effective dates starting from 1993 to 2006. - The applicability of the standards varies with some being applicable to all entities and others only to

Uploaded by

Hemanchi Hublikar
Copyright
© Attribution Non-Commercial (BY-NC)
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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AccounLlng nos AccounLlng

SLandards
LffecLlve daLe LnLlLy Lo whlch
appllcable
AS1 ulsclosure of
AccounLlng
ollcles
141993 All
AS2 valuaLlon of
lnvenLorles
141999 All
AS3 Cash flow
sLaLemenLs
142001 Levell non SMC
AS4 ConLlngencles and
evenLs occurrlng
afLer Lhe balance
sheeL daLe
141998 All
As3 neL proflL or loss
for Lhe perlod
prlor perlod lLems
and changes ln
accounLlng
pollcles
141996 All
AS6 uepreclaLlon
AccounLlng
141993 All

AS7 (8evlsed) ConsLrucLlon
ConLracL
142002 All

AS8 WlLhdrawn and
lnclude ln AS26

AS9 8evenue
8ecognlLlon
141993 All
AS10 AccounLlng for
llxed AsseLs
141993 All
AS11 (8evlsed
2003)
1he LffecLs of
Changes ln lorelgn
Lxchange 8aLes
142004 All
AS12 AccounLlng for
CovL CranLs
141994 All
AS13 AccounLlng for
lnvesLmenLs
141993 All
AS14 AccounLlng for
AmalgamaLlons
141993 All
AS13 (8evlsed
2003)
Lmployees beneflL 142006 All
AS16 8orrowlng CosLs 142000 All
AS 17 SegmenL reporLlng 142001 Levell non SMC
AS18 8elaLed parLy
ulsclosures
142001 Levell non SMC
AS19 Leases 142001 All
AS20 Larnlng er Shares 142001 Levell non SMC
AS21 ConsolldaLed
llnanclal
SLaLemenL
142001

AS22 AccounLlng for
Laxes on lncome
142001

142002

142006
lor llsLed
companles
Co oLher Lhan
llsLed
All
AS23

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