Accounting Standard
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ACCOUNTING STANDARDS Presentation by
GAURAV DRALL
ACCOUNTING STANDARDS
Acc to KOHLER “ A MODE OF CONDUCT IMPOSED ON ACOUNTANTS BY CUSTOM ,LAW OR PROFESSI0ONAL BODY.”
ACCOUNTIN G STANDARDS
AS-1
DISCLOSURE OF ACCOUNTING POLICIES 1-4-1993
AS-2
VALUATION OF INVENTORIES 1-4-1999
AS-3
CASH FLOW STATEMENT 1-4-2001
AS-4
CONTINGENCIES & EVENT OCCURING AFTER BALANCE SHEET 1-4-1995
AS-6
PRIOR PERIOD & EXTRAORDINARY ITEMS & CHANGES IN ACOUNTING POLICIES 1-4-1996
AS-6
DEPRICIATION ACCOUNTING 1-4-1995
AS-7
ACCOUNTING FOR CONSTRUCTION CONTRACTS 1-4-1991
AS-8
ACCOUNTING FOR RESEARCH & DEVELOPMENT 1-4-1991
AS-9
REVENUE RECOGNITION 1-4-1991
AS-10
ACCOUNTING FOR FIXED ASSETS 1-4-1991
AS-11
ACCOUNTING FOR EFFECTS OF CHANGES IN FOREIGN EXCHANGE RATES 1-4-1995
AS -12
ACCOUNTING FOR GOVERNMENT GRANTS 1.4.1994
AS-13
ACCOUNTING FOR INVESTMENTS 1.4.1995
AS-14
ACCOUNTING FOR AMALGAMATIONS 1.4.1995
AS-15
ACCOUNTING FOR RETIREMENT BENEFITS IN THE FINANCIAL STATEMENT OF EMPLOYERS 1.4.1995
AS-16
ACCOUNTING FOR BORROWING COSTS 1.4.2000
AS-17
SEGMENT REPORTING 1.4.2001
AS-18
RELATED PARTY DISCLOSURES 1.4.2001
AS-19
LEASES 1.4.2001
AS-20
EARNING PER SHARE 1.4.2001
AS-21
CONSOLIDATED FINANCIAL STATEMENTS 1.4.2001
AS-22
ACCOUNTING FOR TAXES ON INCOME 1.4.2001
AS-23
CONSOLIDATED FINANCIAL STATEMENTS AND ACCOUNTING FOR INVESTMENTS IN SUBSIDARIES 1.4.2002
AS-24
DISCONTINUING OPERATIONS 1.4.2002
AS-25
INTERIM FINANCIAL REPORTING 1.4.2002
AS-26
INTANGIBLE ASSETS 1.4.2002
AS-27
FINANCIAL REPORTING OF INTEREST IN JOINT VENTURES 1.4.2002
AS-28
IMPAIREMENTS OF ASSETS 1.4.2002
AS-29
PROVISIONS,CONTINGENTS LIABILITIES NDCONTINGENTS ASSETS 1.4.2004
GAURAV DRALL
ACCOUNTING STANDARDS
Acc to KOHLER “ A MODE OF CONDUCT IMPOSED ON ACOUNTANTS BY CUSTOM ,LAW OR PROFESSI0ONAL BODY.”
ACCOUNTIN G STANDARDS
AS-1
DISCLOSURE OF ACCOUNTING POLICIES 1-4-1993
AS-2
VALUATION OF INVENTORIES 1-4-1999
AS-3
CASH FLOW STATEMENT 1-4-2001
AS-4
CONTINGENCIES & EVENT OCCURING AFTER BALANCE SHEET 1-4-1995
AS-6
PRIOR PERIOD & EXTRAORDINARY ITEMS & CHANGES IN ACOUNTING POLICIES 1-4-1996
AS-6
DEPRICIATION ACCOUNTING 1-4-1995
AS-7
ACCOUNTING FOR CONSTRUCTION CONTRACTS 1-4-1991
AS-8
ACCOUNTING FOR RESEARCH & DEVELOPMENT 1-4-1991
AS-9
REVENUE RECOGNITION 1-4-1991
AS-10
ACCOUNTING FOR FIXED ASSETS 1-4-1991
AS-11
ACCOUNTING FOR EFFECTS OF CHANGES IN FOREIGN EXCHANGE RATES 1-4-1995
AS -12
ACCOUNTING FOR GOVERNMENT GRANTS 1.4.1994
AS-13
ACCOUNTING FOR INVESTMENTS 1.4.1995
AS-14
ACCOUNTING FOR AMALGAMATIONS 1.4.1995
AS-15
ACCOUNTING FOR RETIREMENT BENEFITS IN THE FINANCIAL STATEMENT OF EMPLOYERS 1.4.1995
AS-16
ACCOUNTING FOR BORROWING COSTS 1.4.2000
AS-17
SEGMENT REPORTING 1.4.2001
AS-18
RELATED PARTY DISCLOSURES 1.4.2001
AS-19
LEASES 1.4.2001
AS-20
EARNING PER SHARE 1.4.2001
AS-21
CONSOLIDATED FINANCIAL STATEMENTS 1.4.2001
AS-22
ACCOUNTING FOR TAXES ON INCOME 1.4.2001
AS-23
CONSOLIDATED FINANCIAL STATEMENTS AND ACCOUNTING FOR INVESTMENTS IN SUBSIDARIES 1.4.2002
AS-24
DISCONTINUING OPERATIONS 1.4.2002
AS-25
INTERIM FINANCIAL REPORTING 1.4.2002
AS-26
INTANGIBLE ASSETS 1.4.2002
AS-27
FINANCIAL REPORTING OF INTEREST IN JOINT VENTURES 1.4.2002
AS-28
IMPAIREMENTS OF ASSETS 1.4.2002
AS-29
PROVISIONS,CONTINGENTS LIABILITIES NDCONTINGENTS ASSETS 1.4.2004
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