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AS 1 - Disclosure of Accounting Policies

AS 2 - Valuation of Inventories

AS 3 - Cash Flow Statement

Accrual Basis of Accounting*

AS 2 - Valuation of Inventories Sr. No. Particulars Yes No N.A. 1) (a) Is the inventory valued at lower of cost and net realisable value? (b) Is the disclosure made to that effect in accounting policy? ...

AS 2 - Valuation of Inventories Sr. No. Particulars Yes No N.A. 1) (a) Is the inventory valued at lower of cost and net realisable value? (b) Is the disclosure made to that effect in accounting policy? ...

Some Important Issues Arising from the Amendments to Schedule XIV to the Companies Act, 1956 1 This analysis of the guidance note issued by The Institute of Chartered Accountants of India provides guidance on certain significant issues which arises consequent to the amendments made in the Schedule cainXIV to the Companies Act 1956 by way of issuing a notification by the MCA...

AS 12 - Accounting for Government Grants (This Accounting Standard includes paragraphs set in bold italic type and plain type, which have equal authority. Paragraphs in bold italic type indicate the main principles. This Accounting Standard should be read in the context of the General Instructions contained in part A of the Annexure to the Notification...

Notification No. G.S.R. 212(E), Dated: 27-03-2008 G.S.R. No. 212 (E):– In exercise of the powers conferred by clause (a) of sub-section (1) of section 642 read with sub-section (1) of section 210A and sub-section (3C) of section 211 of the Companies Act, 1956 (1 of 1956), the Central Government in consultation with the National Advisory Committee on Accounting Standards, hereby makes the following rules to amend the Companies (Accounting Standards) Rules, 2006, namely: — 1...

Notification No. S.O. 1270 (E), Dated: 30-05-2008 S.O. 1270 (E).– In exercise of the powers conferred by sub-section (1) of section 210A of the Companies Act, 1956 (1 of 1956), the Central Government hereby constitutes an Advisory Committee to be called the National Advisory Committee on Accounting Standards, consisting of the following persons to advise the Central Government on the formulation and laying down of accounting policies and accounting standards for adoption by companies or class of companies under the said Act, namely:— (1) Shri Yezdi H...

AS 1 - Disclosure of Accounting Policies

Ind AS - 101 - First-time Adoption of Indian Accounting Standards

AS - 1 Disclosure of Accounting Policies

The Companies, Act 2013

Ind AS 1-Presentation of Financial Statements

Jain Irrigation Systems Limited: AS-1

Aditya Builders v Commissioner of Income Tax (ADM)
Bombay Tribunal , Feb 06, 2013 AS 7

AS 2 - Valuation of Inventories

Emphasis of Matter

Ind AS 1:Presentation of Financial Statements

First Time Adoption of Ind-AS.

SarikaGosain, CA & CS, DipIFR from ACCA, UK

This standard establishes the overall requirements for the presentation FS of an entity and also sets the guidelines for their structure and its contents. The basis for presentation of FS, as prescribed by Ind....

Presentation of Financial Statements under Ind-AS

Sarika Gosain, CA and CS, DipIFR from ACCA, UK

This standard establishes the overall requirements for the presentation financial statements of an entity and also sets the guidelines for their structure and its contents. The basis for presentation of financi....

DEFERRED TAXES: DOING IT THE ‘BALANCE SHEET’ WAY

Anand Banka, Partner - Talati and Talati

The world has moved to the Balance Sheet or as they call it “Statement of Financial Position (SOFP)” while we are stuck with the income statement. It is a known fact that all income statement items have an eff....

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