Accounting Standards

[As on February 1, 2022]

• Framework for the Preparation and Presentation of financial Statements
• Preface to the Statements of the Accounting Standards (revised 2004)
• The Companies (Accounting Standards) Rules, 2021

• Framework for Social Audit Standards
• Compendium of Forensic Accounting and Investigation Standards
  (As on August 31, 2021)

• 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