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Companies (Accounting Standards) Rules, 2021

Rules
Rule 1 : Short title and commencement
Rule 2 : Definitions
Rule 3 : Accounting Standards
Rule 4 : Obligation to comply with Accounting Standards
Rule 5 : Qualification for exemption or relaxation in respect of SMC
General Instructions
AS -  Annexure : Accounting Standards - General Instructions
Accounting Standard (AS)
AS - 01 : Disclosure of Accounting Policies
AS - 02 : Valuation of Inventories
AS - 03 : Cash Flow Statements
AS - 04 : Contingencies and Events Occurring After the Balance Sheet Date
AS - 05 : Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies
AS - 07 : Construction Contracts
AS - 09 : Revenue Recognition
AS - 10 : Property, Plant and Equipment
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
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