New Accounting Standards [AS]

The contents of the book are as follows:

• Arrangement of Rules
• Short Title and Commencement
• Definitions
• Accounting Standards
• Obligation to Comply with Accounting Standards
• Qualification for Exemption or Relaxation in respect of SMC
• General Instructions
• Accounting Standards
• Accounting Standard (AS) 1: Disclosure of Accounting Policies
• Accounting Standard (AS) 2: Valuation of Inventories
• Accounting Standard (AS) 3: Cash Flow Statements
• Accounting Standard (AS) 4: Contingencies and Events occurring after the Balance Sheet Date
• Accounting Standard (AS) 5: Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies
• Accounting Standard (AS) 7: Construction Contracts
• Accounting Standard (AS) 9:  Revenue Recognition
• Accounting Standard (AS) 10:  Property, Plant and Equipment
• Accounting Standard (AS) 11:  The Effects of Changes in Foreign Exchange Rates
• Accounting Standard (AS) 12: Accounting for Government Grants
• Accounting Standard (AS) 13: Accounting for Investments
• Accounting Standard (AS) 14: Accounting for Amalgamations
• Accounting Standard (AS) 15: Employee Benefits
• Accounting Standard (AS) 16: Borrowing Costs
• Accounting Standard (AS) 17: Segment Reporting
• Accounting Standard (AS) 18: Related Party Disclosures
• Accounting Standard (AS) 19: Leases
• Accounting Standard (AS) 20: Earnings Per Share
• Accounting Standard (AS) 21: Consolidated Financial Statements
• Accounting Standard (AS) 22: Accounting for Taxes on Income
• Accounting Standard (AS) 23: Accounting for Investments in Associates in Consolidated Financial Statements
• Accounting Standard (AS) 24: Discontinuing Operations
• Accounting Standard (AS) 25: Interim Financial Reporting
• Accounting Standard (AS) 26: Intangible Assets
• Accounting Standard (AS) 27: Financial Reporting of Interests in Joint Ventures
• Accounting Standard (AS) 28: Impairment of Assets
• Accounting Standard (AS) 29: Provisions, Contingent Liabilities and Contingent Assets