Accounting Standards & Guidance Notes

 Accounting Standards & Guidance Notes

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Accounting Standards
[1] Compendium For AS As On July 1 20122.9 MiB430
[2] Preface To The Statements Of AS (revised 2004)40.8 KiB311
[3] Compendium Of Guidance Notes On Accounting1.6 MiB475
[A] AS 1 Disclosure Of Accounting Policies41.3 KiB230
[B] AS 2 Valuation Of Inventories46.8 KiB220
[C] AS 3 Cash Flow Statements72.0 KiB277
[D] AS 4 Contingencies And Events Occurring After The Balance Sheet Date47.9 KiB299
[E] AS 5 Net Profit Or Loss For The Period, Prior Period Items And Changes In Accounting Policies46.9 KiB202
[F] AS 6 Depreciation Accounting46.3 KiB345
[G] AS 7 Construction Contracts61.5 KiB358
[I] AS 9 Revenue Recognition55.1 KiB456
[J] AS 10 Accounting For Fixed Assets55.9 KiB359
[K] AS 11 The Effects Of Changes In Foreign Exchange Rates67.2 KiB275
[L] AS 12 Accounting For Government Grants51.5 KiB199
[M] AS 13 Accounting For Investments51.4 KiB371
[N] AS 14 Accounting For Amalgamations62.3 KiB306
[O] AS 15 Employee Benefits (revised 2005)166.3 KiB364
[P] AS 16 Borrowing Costs47.7 KiB347
[Q] AS 17 Segment Reporting81.5 KiB286
[R] AS 18 Related Party Disclosures56.6 KiB329
[S] AS 19 Leases73.4 KiB336
[T] AS 20 Earnings Per Share81.9 KiB456
[U] AS 21 Consolidated Financial Statements59.7 KiB353
[V] AS 22 Accounting For Taxes On Income75.3 KiB209
[W] AS 23 Accounting For Investments In Associates In Consolidated Financial Statements50.9 KiB335
[X] AS 24 Discontinuing Operations70.2 KiB315
[Y] AS 25 Interim Financial Reporting89.8 KiB462
[ZA] AS 27 Financial Reporting Of Interests In Joint Ventures61.0 KiB218
[ZB] AS 28 Impairment Of Assets156.1 KiB507
[ZC] AS 29 Provisions, Contingent Liabilities And Contingent Assets88.8 KiB449
[ZD] AS 30 Financial Instruments907.3 KiB295
[ZE] AS 31 Financial Instruments Presentation174.0 KiB278
[ZF] AS 32 Financial Instruments Disclosures252.6 KiB244
[Z] AS 26 Intangible Assets117.8 KiB590
Guidance Notes on Accounting
[A] Guidance Note On Revaluation Of Fixed Assets18.5 KiB1534
[B] Accounting For Depreciation In Companies45.0 KiB329
[C] Amendments Arising From Sch XIV26.0 KiB490
[D] Revaluation Reserve For Issue Of Bonus Shares21.4 KiB744
[E] Accounting For Accounting For Corporate Dividend Tax21.2 KiB197
[F] Accounting Treatment For Excise Duty34.4 KiB2680
[G] Accounting For Employee Share Based Payments171.3 KiB203
[H] State Level Value Added Tax62.7 KiB238
[I] Accounting By Schools128.6 KiB449
[J] Accounting For MAT Credit24.0 KiB338
[K] Real Estate Transactions45.2 KiB285
[L] Measurement Of Income Tax Expense For IFR38.0 KiB219
[M] Acc Treatment For MODVAT CENVAT52.1 KiB513
[N] Guidance Note On AS 20 - Earnings Per Share13.3 KiB451
[O] Guidance Note On Applicability Of AS 25 - Interim Financial Results13.3 KiB257
[P] Remuneration Paid To Key Managerial Personal12.9 KiB1787
[Q] Turnover In Case Of Contractors15.0 KiB791
[R] Rate Regulated Activities46.7 KiB411
[S] Certified Emission Reductions45.5 KiB594
[T] Accounting And Auditing Of Political Parties147.7 KiB365
[U] Presentation And Preparation For Financial Statements84.9 KiB221
[V] Accounting For Oil And Gas Revised 2013236.7 KiB242
[W] Educational Material On Indian Accounting Standard (Ind AS) 1 Presentation Of Financial Statem416.4 KiB582
[X] Education Material On AS-2298.0 KiB641
[Y] Edu Mat On Ind AS 18 Revenue384.6 KiB684
[ZA] Revision In Classifying Level II Non-Corporate Entities43.1 KiB245
[ZB] The Effects Of Changes In Foreign Exchange27.4 KiB217
[ZC] Announcement Status Of Various Documents243.0 KiB480
[ZD] Application Of AS 3010.4 KiB323
[ZE] Accounting For Exchange Differences7.0 KiB218
[ZF] Accounting For Derivatives9.2 KiB234
[ZG] AS Of Icai And AS Of CG63.5 KiB367
[ZH] Option To An Entity To Adopt AS 156.9 KiB220
[ZI] Announcement Under AS 118.4 KiB238
[ZJ] Deferment Of Applicability Of AS 157.1 KiB198
[ZK] Terms Used In Financial Statements - To Be Revised72.0 KiB240
[ZL] Accrual Basis Of Accounting - To Be Revised40.2 KiB227
[ZM] Accounting By Dot-com Companies - To Be Revised49.8 KiB190
[ZN] Compendiu On Guidance Accounting1.4 MiB1037
[ZO] Study On Accounting In Power Sector - Research691.8 KiB253
[ZP] Technical Guide On Accounting Issues In Retail Sector - Research Committee401.5 KiB1569
[ZQ] Technical Guide On Accounting And Auditing In Hotel Industry - Research348.1 KiB5531
[ZR] Accountign For MAT Credit Available24.4 KiB370
[ZS] Measurement Of Income Tax Expense38.4 KiB205
[ZT] Accounting Treatment For MODVAT CENVAT52.7 KiB207
[ZU] Accounting By Dot-Com Companies49.8 KiB230
[ZV] Manner Of IFRS Implementation946.9 KiB504
[ZW] Accounting By Schools128.6 KiB263
[ZX] Guidance Note For Oil & Gas Producing Activities - Research Committee139.4 KiB363
[ZY] Guidance Note On Accounting For Derivative Contracts161.0 KiB518
[ZZA] Accounting On Corporate Dividend Tax21.2 KiB388
[ZZB] Employee Share Based Payments171.3 KiB298
[ZZC] Accounting For Leases58.0 KiB521
[ZZD] Accounting Treatment For Excise Duty34.4 KiB315
[ZZE] Accrual Basis Of Accounting40.2 KiB309
[ZZF] Accounting For Oil And Gas Producing Activities59.6 KiB741
[ZZG] Accounting For State Level Value Added Tax62.7 KiB203
[ZZH] Availability Of Revaluation Reserve For Issue Of Bonus Shares21.4 KiB214
[ZZI] Important Issues From Schedule XIV26.0 KiB211
[ZZJ] Terms Used In Financial Statements72.0 KiB285
[ZZK] Reserve Created On Revaluation Of Fixed Assets18.5 KiB252
[ZZL] Accounitng For Depreciation In Companies45.0 KiB227
[ZZM] Recognition Of Revenue By Real Estate Developers19.4 KiB759
[ZZN] Technical Guide On Share Valuation344.4 KiB312
[ZZO] Technical Guide On Accounting For Not For Profit Organisations1.4 MiB401
[ZZP] Technical Guide On Acounting For Special Economic Zones2.6 MiB658
[ZZQ] Excellence In Financial Reporting - Research15.8 MiB201
[ZZ] Guidance Note On Accounting For Expenditure On CSR Activities137.5 KiB358
[Z] Presentation Of Foreign Currency Moneraty Item Transalation Difference12.5 KiB470
Indian Accounting Standards (Ind AS)
[A] Framework For The Preparation And Presentation Of FS75.8 KiB267
[B] Ind AS 101 - First-time Adoption Of Ind AS178.4 KiB222
[C] Ind AS 102 - Share-based Payment221.1 KiB389
[D] Ind AS 103 - Business Combinations188.0 KiB276
[E] Ind AS 104 - Insurance Contracts171.7 KiB278
[F] Ind AS 105 - Non-current Assets Held For Sale80.0 KiB337
[G] Ind AS 106 - Mineral Resources32.9 KiB421
[H] Ind AS 107 - Financial Instruments Disclosures114.6 KiB233
[I] Ind AS 108 - Operating Segments77.1 KiB265
[J] Ind AS 1 - Presentation Of Financial Statements90.8 KiB213
[K] Ind AS 2 - Inventories36.3 KiB416
[L] Ind AS 7 - Statement Of Cash Flows61.0 KiB352
[M] Ind AS 8 - Accounting Policies, Changes52.3 KiB180
[N] Ind AS 10 - Events After Reporting Period102.0 KiB199
[O] Ind AS 11 - Construction Contracts114.9 KiB205
[P] Ind AS 12 - Income Taxes144.9 KiB345
[Q] Ind AS 16 - Property, Plant And Equipment73.9 KiB216
[R] Ind AS 17 - Leases92.5 KiB542
[S] Ind AS 18 - Revenue93.5 KiB436
[T] Ind AS 19 - Employee Benefits195.5 KiB334
[U] Ind AS 20 - Government Grants40.1 KiB229
[V] Ind AS 21 - Foreign Exchange Rates68.7 KiB367
[W] Ind AS 23 - Borrowing Costs34.8 KiB422
[X] Ind AS 24 - Related Party Disclosures91.5 KiB640
[Y] Ind AS 27 - Consolidated And Separate Financial96.6 KiB256
[ZA] Ind AS 28 - Investments In Associates43.3 KiB308
[ZB] Ind AS 31 - Interests In Joint Ventures52.7 KiB242
[ZC] Ind AS 32 - Financial Instruments Presentation154.5 KiB282
[ZD] Ind AS 33 - Earnings Per Share126.4 KiB769
[ZE] Ind AS 34 - Interim Financial Reporting76.1 KiB217
[ZF] Ind AS 36 - Impairment Of Assets198.4 KiB360
[ZG] Ind AS 37 - Provisions, Contingent Liabilities113.1 KiB316
[ZH] Ind AS 38 - Intangible Assets114.2 KiB572
[ZI] Ind AS 39 - Financial Instruments726.0 KiB243
[ZJ] Ind AS 40 - Investment Property57.1 KiB245
[ZK] Comparision IFRS-Ind AS25.9 KiB220
[Z] Ind AS 29 - Hyperinflationary Economies53.3 KiB414