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Accounting Standards is an authoritative pronouncement of code of practice of the regulatory accountancy body to be observed and applied in the preparation and presentation of financial statements. These standards are intended to apply only to material items. This book on Indian Accounting Standards has been prepared for students preparing for the examinations of the Institute of Chartered Accountants of India (ICAI), Institute of Cost and Works Accountants of India (ICWA), Institute of Company Secretaries of India (ICS) and B.Com. and M.Com. courses of all Indian Universities. The book attempts to explain and illustrate in the simplest language all the Accounting Standards. Contents : 1. Disclosure of Accounting Policies (AS 1) 2. Inventories (AS 2) 3. Cash Flow Statements (AS 3) 4. Contingencies and Events Occuring after the Balance Sheet Date (Revised) (AS 4) 5. Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies (AS 5) 6. Depreciation Accounting (AS 6) 7. Construction Contracts (AS 7) 8. Revenue (AS 9) 9. Accounting for Fixed Assets (AS 10) 10. The Effects of Changes in Foreign Exchange Rates (AS 11) 11. Accounting for Government Grants (AS 12) 12. Accounting for Investments (AS 13) 13. Accounting for Amalgamations (AS 14) 14. Employee Benefits (AS 15) 15. Borrowing Costs (AS 16) 16. Segment Reporting (AS 17) 17. Related Party Disclosures (AS 18) 18. Leases (AS 19) 19. Earnings Per Share (As 20) 20. Consolidated Financial Statements (AS 21) 21. Accounting for Taxes on Income (As 22) 22. Accounting for Investments in Associates in Consolidated Financial Statements (As 23) 23. Discontinuing Operations (As 24) 24. Interim Financial Reporting (As 25) 25. Intangible Assets (As 26) 26. Financial Reporting of Interest in Joint Venture (As 27) 27. Impairment of Assets (As 28) 28. Provisions, Contingent Liabilities and Contingent Assets (As 29) 29. Financial Instruments: Recognition and Measurement (As 30) 30. Financial Instruments: Hedge Accounting (As 30) 31. Derivative (As 30 ) 32. Embedded Derivatives (As 30) 33. Financial Instruments: Presentation (As 31) 34. Financial Instruments: Disclosures (As 32) 35. Financial Instruments: Advanced Question
