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Accounting Standards (AS)
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Accounting Standards (AS)

by Taxmann Editorial Board
Edition: 1st Edition, 2023
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Product Details:

Format: Paperback
Pages: 484 pages
Publisher: Taxmann
Language: English
ISBN: 9789357782234
Dimensions: 24 X 3 X 17 CM
Publisher Code: 9789357782234
Date Added: 2023-08-11
Search Category: Lawbooks
Jurisdiction: Indian

Overview:

Accounting Standards (AS) contains the updated Accounting Standards Rules, 2021, notified under the Companies Act, 2013, [enforced with effect from 01-04-2021].

The Present Publication is the July 2023 Edition, updated till 18th July 2023. This book is edited by Taxmann’s Editorial Board, with the following noteworthy features:

  • [Text of New Accounting Standard Rules, 2021] notified under Companies Act, 2013 (Enforced w.e.f. 1-4-2021)
  • [Detailed Guide on Exemptions/Relaxations] in Accounting Standards for Small and Medium Companies (SMCs)
  • [Complete Checklist] on the applicability of Accounting Standards for SMCs and Non-SMCs

The contents of the book are as follows:

  • Arrangement of Rules
    • Short Title and Commencement
    • Definitions
    • Accounting Standards
    • Obligation to Comply with Accounting Standards
    • Qualification for Exemption or Relaxation in respect of SMC
  • General Instructions
  • Accounting Standards
    • Accounting Standard (AS) 1: Disclosure of AccountingPolicies
    • Accounting Standard (AS) 2: Valuation of Inventories
    • Accounting Standard (AS) 3: Cash Flow Statements
    • Accounting Standard (AS) 4: Contingencies and Events occurring after the Balance Sheet Date
    • Accounting Standard (AS) 5: Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies
    • Accounting Standard (AS) 7: Construction Contracts
    • Accounting Standard (AS) 9:  Revenue Recognition
    • Accounting Standard (AS) 10:  Property, Plant and Equipment
    • Accounting Standard (AS) 11:  The Effects of Changes in Foreign Exchange Rates
    • Accounting Standard (AS) 12: Accounting for Government Grants
    • Accounting Standard (AS) 13: Accounting for Investments
    • Accounting Standard (AS) 14: Accounting for Amalgamations
    • Accounting Standard (AS) 15: Employee Benefits
    • Accounting Standard (AS) 16: Borrowing Costs
    • Accounting Standard (AS) 17: Segment Reporting
    • Accounting Standard (AS) 18: Related Party Disclosures
    • Accounting Standard (AS) 19: Leases
    • Accounting Standard (AS) 20: Earnings Per Share
    • Accounting Standard (AS) 21: Consolidated Financial Statements
    • Accounting Standard (AS) 22: Accounting for Taxes on Income
    • Accounting Standard (AS) 23: Accounting for Investments in Associates in Consolidated Financial Statements
    • Accounting Standard (AS) 24: Discontinuing Operations
    • Accounting Standard (AS) 25: Interim Financial Reporting
    • Accounting Standard (AS) 26: Intangible Assets
    • Accounting Standard (AS) 27: Financial Reporting of Interests in Joint Ventures
    • Accounting Standard (AS) 28: Impairment of Assets
    • Accounting Standard (AS) 29: Provisions, Contingent Liabilities and Contingent Assets

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