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ACCOUNTING STANDARDS (AS) ISSUED BY INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA (ICAI)

Here are the Accounting Standards (AS) issued by the Institute of Chartered Accountants of India (ICAI), along with brief descriptions: AS 1: Disclosure of Accounting Policies Effective date: 1-4-1979 *Objective: To ensure transparency and consistency in financial reporting by disclosing accounting policies. AS 2: Valuation of Inventories Effective date: 1-4-1979 *Objective: To prescribe methods for valuing inventories, such as FIFO, weighted average cost. AS 3: Cash Flow Statements Effective date: 1-4-1997 *Objective: To provide information about inflows and outflows of cash and cash equivalents. AS 4: Contingencies and Events Occurring After the Balance Sheet Date Effective date: 1-4-1985 *Objective: To account for 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 Effective date: 1-4-1998 *Objective: To clarify reporting of net profit/loss, prior period items, and changes in accounting policies. AS 6: Depreciation Accounting Effective date: 1-4-1985 *Objective: To prescribe methods for depreciating tangible assets. AS 7: Accounting for Construction Contracts Effective date: 1-4-1983 *Objective: To provide guidance on accounting for construction contracts. AS 9: Revenue Recognition Effective date: 1-4-1985 *Objective: To clarify revenue recognition principles. AS 10: Accounting for Fixed Assets Effective date: 1-4-1985 *Objective: To prescribe accounting for fixed assets. AS 11: The Effects of Changes in Foreign Exchange Rates Effective date: 1-4-2001 *Objective: To account for foreign exchange transactions and translations. AS 12: Accounting for Government Grants Effective date: 1-4-1994 *Objective: To prescribe accounting for government grants. AS 13: Accounting for Investments Effective date: 1-4-1996 *Objective: To clarify accounting for investments. AS 14: Accounting for Amalgamations Effective date: 1-4-1995 *Objective: To prescribe accounting for amalgamations. AS 17: Segment Reporting Effective date: 1-4-2001 *Objective: To provide information about business segments. AS 19: Leases Effective date: 1-4-2001 *Objective: To prescribe accounting for leases. AS 20: Earnings Per Share Effective date: 1-4-2001 *Objective: To clarify earnings per share calculations. AS 22: Accounting for Taxes on Income Effective date: 1-4-2001 *Objective: To prescribe accounting for income taxes. AS 23: Accounting for Investments in Associates in Consolidated Financial Statements Effective date: 1-4-2002 *Objective: To clarify accounting for investments in associates. AS 24: Discontinuing Operations Effective date: 1-4-2004 *Objective: To provide guidance on discontinuing operations. AS 25: Interim Financial Reporting Effective date: 1-4-2002 *Objective: To prescribe interim financial reporting. AS 26: Intangible Assets Effective date: 1-4-2002 *Objective: To clarify accounting for intangible assets. AS 28: Impairment of Assets Effective date: 1-4-2004 *Objective: To prescribe impairment testing for assets. AS 29: Provisions, Contingent Liabilities and Contingent Assets Effective date: 1-4-2004 *Objective: To clarify accounting for provisions and contingencies.