Indian accounting standards pdf download

Indian Accounting Standards Ind AS - Deloitte US

AS 1~32) have been issued/ amended by “Accounting Standards Board” of the ICAI from time to time, to establish uniform standards for preparation of financial statements, in accordance with generally accepted accounting practices in India (i.e.

Accounting Standard AS 2 Valuation of

2016 that ‘AS 30- Financial Instruments: Recognition and Measurement’, ‘AS 31- Financial Instruments: Presentation’, ‘AS 32- Financial Instruments: Disclosures’ stands withdrawn.

<u>Accounting</u> Standard AS 2 Valuation of

Indian Accounting Standards - Android

Indian GAAP) and for better understanding of the users.* ICAI Amends AS 2, AS 4, AS 10, AS 13, AS 14, AS 21, AS 29 and withdraws AS 6 ** Withdrawal of Announcement on AS-11 by ICAI The Council of the ICAI had issued an Announcement on ‘Treatment of exchange differences under Accounting Standard (AS) 11 (revised 2003), The Effects of Changes in Foreign Exchange Rates vis-à-vis Schedule VI to the Companies Act, 1956’, which was published in the November 2003 issue of ‘The Chartered Accountant’.

Accounting Standards - Controller General Of

Accordingly, the accounting treatment of exchange differences contained in AS 11 notified as above is applicable and not the requirements of Schedule VI to the Act, in respect of accounting periods commencing on or after 7th December, 2006.


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