Accounting Standard and List of Indian All Accounting Standard

accounting standard

TOPICS TO BE STUDIED:

  • What is the accounting standard
  • List of Indian accounting standard
  • List of international accounting standard


What is the accounting standard:


The uniform, definite and universally accepted accounting rules developed by the International Accounting Standard Committee (IASC) is known as accounting standard.

List of accounting standard (Indian)


  • 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 (revised 2002)
  • AS 8 Accounting for Research and Development
  • AS 9 Revenue Recognition
  • AS 10 Accounting for Fixed Assets
  • AS 11 The Effects of Changes in Foreign Exchange Rates (revised 2003),
  • AS 12 Accounting for Government Grants
  • AS 13 Accounting for Investments
  • AS 14 Accounting for Amalgamations
  • AS 15 (revised 2005) Employee Benefits
  • AS 16 Borrowing Costs
  • AS 17 Segment Reporting