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Accounting standards

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Accounting standards

  1. 1. Indian Accounting Standards
  2. 2. Accounting is considered as the language of business. Each language has certain set of rules. similarly accounting has certain rules to be observed by the accountants so that it is understood by all in the same sense these set of rules become accounting standards. Thus accounting standards are certain set of rules and guidance based on the principles and methods of accounting to be followed to have uniformity in terminology approach and presentation of results . Accounting Standards
  3. 3. Accounting Standards in India are issued By the Institute of Chartered Accountants of India (ICAI). At present there are 31 Accounting Standards issued by ICAI. ICAI
  4. 4. Objective of Accounting Standards <ul><li>Standardize the diverse accounting policies </li></ul><ul><li>Add the reliability to the financial statement </li></ul><ul><li>Eradicate baffling variation in treatment of accounting aspects </li></ul><ul><li>Facilitate inter-firm and intra-firm comparison </li></ul>
  5. 5. 31 Accounting Standards
  6. 6. 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.
  7. 7. AS 6.Depreciation accounting. AS 7. Construction Contracts. AS 8. Revenue Recognition. AS 9. Accounting For Fixed Assets AS 10. The Effect of Changes In FOREX Rates. AS 11. Accounting For Government Grants. AS 12. Accounting For Investments.
  8. 8. AS 13. Accounting For Amalgamation AS 14. Employee Benefits. AS 15. Borrowing Cost. AS 16. Segment Reporting. AS 17. Related Party Disclosures. AS 18. Accounting For Leases. AS 19. Earning Per Share.
  9. 9. AS 20. Consolidated Financial Statement. AS 21. Accounting For Taxes on Income. AS 22. Accounting for Investment in associates in Consolidated Financial Statement. AS 23. Discontinuing Operation. AS 24. Interim Financial Reporting. AS 25. Intangible assets.
  10. 10. AS 26.Financial Reporting on Interest in joint Ventures. AS 27. Impairment Of assets. AS 28. Provisions, Contingent, liabilities and Contingent assets. AS 29. Financial instrument. AS 30. Financial Instrument: presentation. AS 31. Financial Instruments, Disclosures and Limited revision to accounting standards.
  11. 11. Evolution and types of AS Accounting standards Initiation 1. As 1 to 15 1979 to 1995 2. As 16 to 29 2000 to 2007 3 As 30 to 31 Later part of 2007
  12. 12. That's all about it……

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