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...
Company Law
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...
AS-5 : Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies
Accounting Standard (AS) 5 Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies Objective...
AS-4 : Contingencies and Events Occurring After the Balance Sheet Date
Accounting Standard (AS) 4* Contingencies and Events Occurring After the Balance Sheet Date Introduction 1. This Standard deals with the...
AS-3 : Cash Flow Statements
Accounting Standard (AS) 3 Cash Flow Statements As per the definition of ‘financial statements’ under the Companies Act, 2013, financial...
AS-2 : Valuation of Inventories
Accounting Standard (AS) 2 Valuation of Inventories Objective A primary issue in accounting for inventories is the determination of the...
AS-1: Disclosure of Accounting Policies
Accounting Standard (AS) 1 Disclosure of Accounting Policies Introduction This Standard deals with the disclosure of significant accounting policies followed...
Whether to file form ADT-1 for the appointment of first auditor or not
Whether to file form ADT-1 for the appointment of first auditor or not? The requirement of filing form ADT-1 for...
Internal Audit applicability under section 138 of the Companies Act 2013
Section 138 of the Companies Act 2013: Internal audit (1) Such class or classes of companies as may be prescribed shall...