List of Accounting Standards issued by the Institute of Chartered Accountants of India

List of Accounting Standards issued by the Institute of Chartered Accountants of India

Accounting Standard Number	Accounting Standard Heading
AS-1	Disclosure of Accounting Policies
AS-2	Valuation of Inventories
AS-3 (Revised)	Cash Flow Statement
AS-4	Contingencies and Events Occurring after Balance Sheet Date
AS-5 (Revised)	Net Profit or Loss For The Period, Prior Period Items and Changes in Accounting Policies
AS-6	Depreciation Accounting
AS-7 (Revised)	Construction Contracts
AS-8	Accounting for Research And Development
AS-9	Revenue Recognition
AS-10	Accounting for Fixed Assets
AS-11 (Revised)	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 (Revised)	Accounting for Retirement Benefits in the Financial Statements of Employers
AS-16	Borrowing Costs
AS-17	Segment Reporting
AS-18	Related Party Disclosures
AS-19	Leases
AS-20	Earning 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
AS-30	Financial Instruments: Recognition and Measurement and Limited Revisions to AS 2, AS 11 (revised 2003), AS 21, AS 23, AS 26, AS 27, AS 28 and AS 29
AS-31	Financial Instruments: Presentation
AS-32	Financial Instruments: Disclosures, and limited revision to Accounting Standard (AS) 19, Leases

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