AS-16 : Borrowing Costs
Accounting Standard (AS) 16 Borrowing Costs Objective The objective of this Standard is to prescribe the accounting treatment for borrowing...
Articles
AS-14 : Accounting for Amalgamations
Accounting Standard (AS) 14 Accounting for Amalgamations Introduction 1. This standard deals with accounting for amalgamations and the treatment of...
Related Party Transactions under Companies Act 2013
- Related Party Transactions: As per Section 2(76) of the Companies Act, 2013, Related party include- i) Director or its relative ii)...
AS-13 : Accounting for Investments
Accounting Standard (AS) 13 Accounting for Investments Introduction 1. This Standard deals with accounting for investments in the financial statements...
AS-12 : Accounting for Government Grants
Accounting Standard (AS) 12 Accounting for Government Grants Introduction 1. This Standard deals with accounting for government grants. Government grants...
AS-11 : The Effects of Changes in Foreign Exchange Rates
Accounting Standard (AS) 11 The Effects of Changes in Foreign Exchange Rates Objective An enterprise may carry on activities involving...
Conversion of Company into Section 8 Company
Any existing limited Company, i.e., private or public Company, whatsoever registered under this Act or under any previous company law...
AS-10 :Property, Plant and Equipment
Accounting Standard (AS) 10 Property, Plant and Equipment Objective 1. The objective of this Standard is to prescribe the accounting...
AS-9: Revenue Recognition
Accounting Standard (AS) 9 Revenue Recognition (This Accounting Standard includes paragraphs set in bold italic type and plain type, which...
AS-7 : Construction Contracts
Accounting Standard (AS) 7 Construction Contracts Objective The objective of this Standard is to prescribe the accounting treatment of revenue...