Withdrawal of the Accounting Standard AS 30, Financial Instruments: Recognition and Measurement, AS 31, Financial Instruments: Presentation, AS 32, Financial Instruments: Disclosures

Amendment to AS 2, 4, 6, 10, 13, 14, 21 and 29 issued by ICAI pursuant to issuance of amendments to Accounting Standards by the MCA (September 2016)



AS 1

Disclosure of Accounting Principles  

AS 2

Valuation of Inventories Limited Revision 

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 6

Depreciation Accounting  

AS 7

Construction Contracts (Revised 2002)  

AS 9

Revenue Recognition  

AS 10

Accounting for Fixed Assets  
  AS 11 The Effects Of Changes In Foreign Exchange Rates (Revised 2003) Limited Revision 

AS 12

Accounting for Government Grants   

AS 13

Accounting for Investments   

AS 14

Accounting for Amalgamations   
  AS 15 Employee Benefits (Revised 2005)  

AS 16

Borrowing Costs   

AS 17

Segment Reporting   

AS 18

Related Party Disclosures  

AS 19

Leases Limited Revision

AS 20

Earnings Per Share  

AS 21

Consolidated Financial Statements  Limited Revision

AS 22

Accounting for taxes on income  

AS 23

Accounting for Investments in Associates in Consolidated Financial Statements  Limited Revision
  AS 24 Discontinuing Operations  
  AS 25 Interim Financial Reporting  
  AS 26 Intangible Assets Limited Revision
  AS 27 Financial Reporting of Interests in Joint Ventures Limited Revision
  AS 28 Impairment of Assets Limited Revision
  AS 29 Provisions, Contingent Liabilities and Contingent Assets Limited Revision
* AS 30 Financial Instruments: Recognition and Measurement  
* AS 31 Financial Instruments: Presentation  
* AS 32 Financial Instruments: Disclosures  


* Withdrawn in November 2016