Accounting Standards |
[1] Compendium For AS As On July 1 2012 | 2.9 MiB | 628 |
[2] Preface To The Statements Of AS (revised 2004) | 40.8 KiB | 889 |
[3] Compendium Of Guidance Notes On Accounting | 1.6 MiB | 804 |
[A] AS 1 Disclosure Of Accounting Policies | 41.3 KiB | 701 |
[B] AS 2 Valuation Of Inventories | 46.8 KiB | 342 |
[C] AS 3 Cash Flow Statements | 72.0 KiB | 689 |
[D] AS 4 Contingencies And Events Occurring After The Balance Sheet Date | 47.9 KiB | 447 |
[E] AS 5 Net Profit Or Loss For The Period, Prior Period Items And Changes In Accounting Policies | 46.9 KiB | 309 |
[F] AS 6 Depreciation Accounting | 46.3 KiB | 590 |
[G] AS 7 Construction Contracts | 61.5 KiB | 721 |
[I] AS 9 Revenue Recognition | 55.1 KiB | 958 |
[J] AS 10 Accounting For Fixed Assets | 55.9 KiB | 856 |
[K] AS 11 The Effects Of Changes In Foreign Exchange Rates | 67.2 KiB | 435 |
[L] AS 12 Accounting For Government Grants | 51.5 KiB | 304 |
[M] AS 13 Accounting For Investments | 51.4 KiB | 849 |
[N] AS 14 Accounting For Amalgamations | 62.3 KiB | 418 |
[O] AS 15 Employee Benefits (revised 2005) | 166.3 KiB | 806 |
[P] AS 16 Borrowing Costs | 47.7 KiB | 457 |
[Q] AS 17 Segment Reporting | 81.5 KiB | 376 |
[R] AS 18 Related Party Disclosures | 56.6 KiB | 577 |
[S] AS 19 Leases | 73.4 KiB | 476 |
[T] AS 20 Earnings Per Share | 81.9 KiB | 924 |
[U] AS 21 Consolidated Financial Statements | 59.7 KiB | 779 |
[V] AS 22 Accounting For Taxes On Income | 75.3 KiB | 326 |
[W] AS 23 Accounting For Investments In Associates In Consolidated Financial Statements | 50.9 KiB | 588 |
[X] AS 24 Discontinuing Operations | 70.2 KiB | 412 |
[Y] AS 25 Interim Financial Reporting | 89.8 KiB | 627 |
[ZA] AS 27 Financial Reporting Of Interests In Joint Ventures | 61.0 KiB | 321 |
[ZB] AS 28 Impairment Of Assets | 156.1 KiB | 1000 |
[ZC] AS 29 Provisions, Contingent Liabilities And Contingent Assets | 88.8 KiB | 997 |
[ZD] AS 30 Financial Instruments | 907.3 KiB | 508 |
[ZE] AS 31 Financial Instruments Presentation | 174.0 KiB | 529 |
[ZF] AS 32 Financial Instruments Disclosures | 252.6 KiB | 468 |
[Z] AS 26 Intangible Assets | 117.8 KiB | 1083 |
Guidance Notes on Accounting |
[A] Guidance Note On Revaluation Of Fixed Assets | 18.5 KiB | 2793 |
[B] Accounting For Depreciation In Companies | 45.0 KiB | 445 |
[C] Amendments Arising From Sch XIV | 26.0 KiB | 776 |
[D] Revaluation Reserve For Issue Of Bonus Shares | 21.4 KiB | 2280 |
[E] Accounting For Accounting For Corporate Dividend Tax | 21.2 KiB | 495 |
[F] Accounting Treatment For Excise Duty | 34.4 KiB | 3231 |
[G] Accounting For Employee Share Based Payments | 171.3 KiB | 293 |
[H] State Level Value Added Tax | 62.7 KiB | 370 |
[I] Accounting By Schools | 128.6 KiB | 863 |
[J] Accounting For MAT Credit | 24.0 KiB | 682 |
[K] Real Estate Transactions | 45.2 KiB | 429 |
[L] Measurement Of Income Tax Expense For IFR | 38.0 KiB | 468 |
[M] Acc Treatment For MODVAT CENVAT | 52.1 KiB | 808 |
[N] Guidance Note On AS 20 - Earnings Per Share | 13.3 KiB | 1087 |
[O] Guidance Note On Applicability Of AS 25 - Interim Financial Results | 13.3 KiB | 459 |
[P] Remuneration Paid To Key Managerial Personal | 12.9 KiB | 5451 |
[Q] Turnover In Case Of Contractors | 15.0 KiB | 1184 |
[R] Rate Regulated Activities | 46.7 KiB | 547 |
[S] Certified Emission Reductions | 45.5 KiB | 1061 |
[T] Accounting And Auditing Of Political Parties | 147.7 KiB | 541 |
[U] Presentation And Preparation For Financial Statements | 84.9 KiB | 373 |
[V] Accounting For Oil And Gas Revised 2013 | 236.7 KiB | 455 |
[W] Educational Material On Indian Accounting Standard (Ind AS) 1 Presentation Of Financial Statem | 416.4 KiB | 741 |
[X] Education Material On AS-2 | 298.0 KiB | 1030 |
[Y] Edu Mat On Ind AS 18 Revenue | 384.6 KiB | 1030 |
[ZA] Revision In Classifying Level II Non-Corporate Entities | 43.1 KiB | 564 |
[ZB] The Effects Of Changes In Foreign Exchange | 27.4 KiB | 415 |
[ZC] Announcement Status Of Various Documents | 243.0 KiB | 640 |
[ZD] Application Of AS 30 | 10.4 KiB | 538 |
[ZE] Accounting For Exchange Differences | 7.0 KiB | 314 |
[ZF] Accounting For Derivatives | 9.2 KiB | 345 |
[ZG] AS Of Icai And AS Of CG | 63.5 KiB | 529 |
[ZH] Option To An Entity To Adopt AS 15 | 6.9 KiB | 295 |
[ZI] Announcement Under AS 11 | 8.4 KiB | 324 |
[ZJ] Deferment Of Applicability Of AS 15 | 7.1 KiB | 291 |
[ZK] Terms Used In Financial Statements - To Be Revised | 72.0 KiB | 357 |
[ZL] Accrual Basis Of Accounting - To Be Revised | 40.2 KiB | 318 |
[ZM] Accounting By Dot-com Companies - To Be Revised | 49.8 KiB | 287 |
[ZN] Compendiu On Guidance Accounting | 1.4 MiB | 1999 |
[ZO] Study On Accounting In Power Sector - Research | 691.8 KiB | 360 |
[ZP] Technical Guide On Accounting Issues In Retail Sector - Research Committee | 401.5 KiB | 2623 |
[ZQ] Technical Guide On Accounting And Auditing In Hotel Industry - Research | 348.1 KiB | 7706 |
[ZR] Accountign For MAT Credit Available | 24.4 KiB | 728 |
[ZS] Measurement Of Income Tax Expense | 38.4 KiB | 438 |
[ZT] Accounting Treatment For MODVAT CENVAT | 52.7 KiB | 491 |
[ZU] Accounting By Dot-Com Companies | 49.8 KiB | 546 |
[ZV] Manner Of IFRS Implementation | 946.9 KiB | 699 |
[ZW] Accounting By Schools | 128.6 KiB | 379 |
[ZX] Guidance Note For Oil & Gas Producing Activities - Research Committee | 139.4 KiB | 475 |
[ZY] Guidance Note On Accounting For Derivative Contracts | 161.0 KiB | 696 |
[ZZA] Accounting On Corporate Dividend Tax | 21.2 KiB | 577 |
[ZZB] Employee Share Based Payments | 171.3 KiB | 425 |
[ZZC] Accounting For Leases | 58.0 KiB | 1938 |
[ZZD] Accounting Treatment For Excise Duty | 34.4 KiB | 670 |
[ZZE] Accrual Basis Of Accounting | 40.2 KiB | 451 |
[ZZF] Accounting For Oil And Gas Producing Activities | 59.6 KiB | 1000 |
[ZZG] Accounting For State Level Value Added Tax | 62.7 KiB | 304 |
[ZZH] Availability Of Revaluation Reserve For Issue Of Bonus Shares | 21.4 KiB | 324 |
[ZZI] Important Issues From Schedule XIV | 26.0 KiB | 305 |
[ZZJ] Terms Used In Financial Statements | 72.0 KiB | 595 |
[ZZK] Reserve Created On Revaluation Of Fixed Assets | 18.5 KiB | 401 |
[ZZL] Accounitng For Depreciation In Companies | 45.0 KiB | 318 |
[ZZM] Recognition Of Revenue By Real Estate Developers | 19.4 KiB | 1450 |
[ZZN] Technical Guide On Share Valuation | 344.4 KiB | 531 |
[ZZO] Technical Guide On Accounting For Not For Profit Organisations | 1.4 MiB | 806 |
[ZZP] Technical Guide On Acounting For Special Economic Zones | 2.6 MiB | 1061 |
[ZZQ] Excellence In Financial Reporting - Research | 15.8 MiB | 328 |
[ZZ] Guidance Note On Accounting For Expenditure On CSR Activities | 137.5 KiB | 459 |
[Z] Presentation Of Foreign Currency Moneraty Item Transalation Difference | 12.5 KiB | 609 |
Indian Accounting Standards (Ind AS) |
[A] Framework For The Preparation And Presentation Of FS | 75.8 KiB | 502 |
[B] Ind AS 101 - First-time Adoption Of Ind AS | 178.4 KiB | 444 |
[C] Ind AS 102 - Share-based Payment | 221.1 KiB | 582 |
[D] Ind AS 103 - Business Combinations | 188.0 KiB | 417 |
[E] Ind AS 104 - Insurance Contracts | 171.7 KiB | 404 |
[F] Ind AS 105 - Non-current Assets Held For Sale | 80.0 KiB | 510 |
[G] Ind AS 106 - Mineral Resources | 32.9 KiB | 581 |
[H] Ind AS 107 - Financial Instruments Disclosures | 114.6 KiB | 383 |
[I] Ind AS 108 - Operating Segments | 77.1 KiB | 491 |
[J] Ind AS 1 - Presentation Of Financial Statements | 90.8 KiB | 716 |
[K] Ind AS 2 - Inventories | 36.3 KiB | 620 |
[L] Ind AS 7 - Statement Of Cash Flows | 61.0 KiB | 509 |
[M] Ind AS 8 - Accounting Policies, Changes | 52.3 KiB | 278 |
[N] Ind AS 10 - Events After Reporting Period | 102.0 KiB | 333 |
[O] Ind AS 11 - Construction Contracts | 114.9 KiB | 335 |
[P] Ind AS 12 - Income Taxes | 144.9 KiB | 512 |
[Q] Ind AS 16 - Property, Plant And Equipment | 73.9 KiB | 383 |
[R] Ind AS 17 - Leases | 92.5 KiB | 738 |
[S] Ind AS 18 - Revenue | 93.5 KiB | 579 |
[T] Ind AS 19 - Employee Benefits | 195.5 KiB | 474 |
[U] Ind AS 20 - Government Grants | 40.1 KiB | 476 |
[V] Ind AS 21 - Foreign Exchange Rates | 68.7 KiB | 513 |
[W] Ind AS 23 - Borrowing Costs | 34.8 KiB | 554 |
[X] Ind AS 24 - Related Party Disclosures | 91.5 KiB | 907 |
[Y] Ind AS 27 - Consolidated And Separate Financial | 96.6 KiB | 382 |
[ZA] Ind AS 28 - Investments In Associates | 43.3 KiB | 449 |
[ZB] Ind AS 31 - Interests In Joint Ventures | 52.7 KiB | 382 |
[ZC] Ind AS 32 - Financial Instruments Presentation | 154.5 KiB | 418 |
[ZD] Ind AS 33 - Earnings Per Share | 126.4 KiB | 1026 |
[ZE] Ind AS 34 - Interim Financial Reporting | 76.1 KiB | 352 |
[ZF] Ind AS 36 - Impairment Of Assets | 198.4 KiB | 503 |
[ZG] Ind AS 37 - Provisions, Contingent Liabilities | 113.1 KiB | 502 |
[ZH] Ind AS 38 - Intangible Assets | 114.2 KiB | 1101 |
[ZI] Ind AS 39 - Financial Instruments | 726.0 KiB | 378 |
[ZJ] Ind AS 40 - Investment Property | 57.1 KiB | 381 |
[ZK] Comparision IFRS-Ind AS | 25.9 KiB | 347 |
[Z] Ind AS 29 - Hyperinflationary Economies | 53.3 KiB | 600 |