Answer / radhika

32

Answer / anandsurya

1 Disclosure of Accounting Policies
2 Valuation of Inventories
3 Cash Flow Statements
4 Contingencies and Events Occuring after the Balance
Sheet Date
5 Net Profit or Loss for the period,Prior Period Items
and Changes in Accounting Policies

6 Depreciation Accounting
7 Construction Contracts (revised 2002)
8 Accounting for Research and Development
9 Revenue Recognition
10 Accounting for Fixed Assets
11 The Effects of Changes in Foreign Exchange Rates
(revised 2003),
12 Accounting for Government Grants
13 Accounting for Investments
14 Accounting for Amalgamations
15 (revised 2005) Employee Benefits
15 (issued 1995)Accounting for Retirement Benefits in the
Financial Statement of Employers
16 Borrowing Costs
17 Segment Reporting

18, Related Party Disclosures
19 Leases
20 Earnings Per Share

21 Consolidated Financial Statements
22 Accounting for Taxes on Income.
23 Accounting for Investments in Associates in
Consolidated Financial Statements
24 Discontinuing Operations
25 Interim Financial Reporting
26 Intangible Assets
27 Financial Reporting of Interests in Joint Ventures
28 Impairment of Assets
29 Provisions,Contingent` Liabilities and Contingent
Assets
30 Financial Instruments: Recognition and Measurement and
Limited Revisions to AS 2, AS 11 (revised 2003), AS 21, AS
23, AS 26, AS 27, AS 28 and AS 29
31, Financial Instruments: Present

Answer / balkishan gahlot

31

Answer / shishir dwivedi

According to Government of India, there are 31 accounting
standards.
but 32 is also included in 31st accounting standard
(Financial Instrument: Presentation).
so we can say that there are 32 accounting standards.

Answer / hashim

Withdrawal of the Announcement issued by the Council
on ‘Treatment of exchange differences under Accounting
Standard (AS) 11 (revised 2003), The Effects of Changes in
Foreign Exchange Rates vis-à-vis Schedule VI to the
Companies Act, 1956’
Accounting Standards (ASs)
AS 1 Disclosure of Accounting Policies
AS 2 Valuation of Inventories
AS 3 Cash Flow Statements
AS 4 Contingencies and Events Occuring after the Balance
Sheet Date
AS 5 Net Profit or Loss for the period,Prior Period Items
and Changes in Accounting Policies

AS 6 Depreciation Accounting
AS 7 Construction Contracts (revised 2002)
AS 8 Accounting for Research and Development
AS 9 Revenue Recognition
AS 10 Accounting for Fixed Assets
AS 11 The Effects of Changes in Foreign Exchange Rates
(revised 2003),
AS 12 Accounting for Government Grants
AS 13 Accounting for Investments
AS 14 Accounting for Amalgamations
AS 15 (revised 2005) Employee Benefits
Limited Revision to Accounting Standard (AS) 15, Employee
Benefits (revised 2005)
AS 15 (issued 1995)Accounting for Retirement Benefits in
the Financial Statement of Employers
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
AS 30 Financial Instruments: Recognition and Measurement
and Limited Revisions to AS 2, AS 11 (revised 2003), AS 21,
AS 23, AS 26, AS 27, AS 28 and AS 29
AS 31, Financial Instruments: Presentation
Accounting Standard (AS) 32, Financial Instruments:
Disclosures, and limited revision to Accounting Standard
(AS) 19, Leases

Answer / parika

31 issued by icai of india...

Answer / sd

AS 1 Disclosure of Accounting Policies
AS 2 Valuation of Inventories
AS 3 Cash Flow Statements
AS 4 Contingencies and Events Occuring after the Balance
Sheet Date
AS 5 Net Profit or Loss for the period,Prior Period Items
and Changes in Accounting Policies

AS 6 Depreciation Accounting
AS 7 Construction Contracts
AS 8 Accounting for Research and Development (withdrawn
after as26)
AS 9 Revenue Recognition
AS 10 Accounting for Fixed Assets
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 Accounting for Retirement Benefits in
the Financial Statement of Employers
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
AS 30 Financial Instruments: Recognition and Measurement
AS 31, Financial Instruments: Presentation
(AS) 32, Financial Instruments:
Disclosures.
29 AS are issued.28applicable.AS 30,31 &32 are
published.they will come into effect from 1-4-2009.it is
mandatory on & after 1-4-2011.

Answer / annapurna

Before the Accounting Standards were 29 and now it is 32

Answer / raghav

32

Answer / mohammad reza razdar

As indicated earlier, Accounting Standards are formulated
on the basis of the International
Financial Reporting Standards (IFRSs)/ International
Accounting Standards (IASs) issued by the
IASB. Of the 41 IASs issued so far, 29 are at present in
force, the remaining standards have
been withdrawn. Apart from this, 8 IFRSs have also been
issued by the IASB. Corresponding to
the IASs/IFRSs, so far, 30 Indian Accounting Standards on
the following subjects have been
issued:
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 6 Depreciation Accounting
AS 7 Construction Contracts
AS 8 Accounting for Research and Development (Withdrawn
pursuant to
AS 26 becoming mandatory)
AS 9 Revenue Recognition
AS 10 Accounting for Fixed Assets
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
4
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
AS 30 Financial Instruments: Recognition and Measurement
AS 31 Financial Instruments: Presentation

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