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Contents  
1.    Short title and commencement
2.    Definitions
3.    Accounting Standards
4.    Obligation to comply with the Accounting Standards
5.    Annexure Accounting Standards
       A. General Instructions
       B. Accounting Standards
       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 6 - Depreciation Accounting
       AS 7 - Construction Contracts
       AS 9 - Revenue Recognition
       AS 10 - Accounting for Fixed Assets
       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
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Author Details  
Ravi Puliani, Advocate
Mahesh Puliani, B.Com., LL.B.
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