INDIAN Accounting Standards ICAI / MCA

लेखांकन मानक वित्तीय रिपोर्टिंग के लिए आधिकारिक मानक हैं और आम तौर पर स्वीकृत लेखांकन सिद्धांतों (GAAP) के प्राथमिक स्रोत हैं।

लेखांकन मानक द्वारा हम लेन-देन और अन्य वित्तीय घटनाओं को न केवल पहचान सकते हैं बल्कि उनका सही मूल्याङ्कन भी कर सकते है जिससे की वित्तीय विवरणों में उन्हें एकरूपता से प्रस्तुत और प्रकट कर सकें।

भारत में ICAI की अनुशंसा के आधार पर MCA इन लेखांकन मानकों को अधिसूचित करता है।

• 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 7 Construction Contracts

• AS 9 Revenue Recognition

• AS 10 Property, Plant and Equipment

• AS 11 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 Employee Benefits

• AS 16 Borrowing Costs

• AS 17 Segment Reporting

• AS 18 Related Party Disclosures

• AS 19 Leases

• AS 20 Earnings 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