List of Indian Accounting Standards

Indian Accounting Standards

Accounting Standard 1 : Disclosure of Accounting Policies
Accounting Standard 2 : Valuation of Inventories
Accounting Standard 3 : Cash Flow Statements
Accounting Standard 4 : Contingencies and Events Occurring after the Balance Sheet Date
Accounting Standard 5 : Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies
Accounting Standard 6 : Depreciation Accounting
Accounting Standard 7 : Construction Contracts
Accounting Standard 8 : (Deleted)
Accounting Standard 9 : Revenue Recognition
Accounting Standard 10 : Property, Plant and Equipment
Accounting Standard 11 : The effects of changes in Foreign Exchange Rates
Accounting Standard 12 : Accounting for Government Grants
Accounting Standard 13 : Accounting for Investments
Accounting Standard 14 : Accounting for Amalgamations
Accounting Standard 15 : Employee benefits
Accounting Standard 16 : Borrowing Costs
Accounting Standard 17 : Segment Reporting
Accounting Standard 18 : Related Party Disclosures
Accounting Standard 19 : Leases
Accounting Standard 20 : Earnings Per Share
Accounting Standard 21 : Consolidated Financial Statements
Accounting Standard 22 : Accounting for Taxes on Income
Accounting Standard 23 : Accounting for Investments in Associates in Consolidated Financial Statements
Accounting Standard 24 : Discontinuing Operations
Accounting Standard 25 : Interim Financial Reporting
Accounting Standard 26 : Intangible Assets
Accounting Standard 27 : Financial Reporting of Interest in Joint Ventures
Accounting Standard 28 : Impairment of Assets
Accounting Standard 29 : Provisions Contingent Liabilities and Contingent Assets
Accounting Standard 30 : Financial Instruments : Recognition and Measurements*
Accounting Standard 31 : Financial Instruments : Presentation*
Accounting Standard 32 : Financial Instruments : Disclosures*

* AS-30, AS-31, AS-32 are not mandatory as these have not been notified under Companies Accounting Standards Rules, 2006