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Companies Law

Home Acts & Rules Companies Law Rules Companies (Accounting Standard) Rules, 2006 Chapters List This

Companies (Accounting Standard) Rules, 2006
Chapter: 01
Rules
Rule 1 : Short title and commencement.
Rule 2 : Definitions.
Rule 3 : Accounting Standards.
Rule 4 : Obligation to comply with the Accounting Standards.
Rule 5 : Small and Medium Sized Company (SMC)
Chapter: A
A. General Instructions
AS -  Annexure : Accounting Standards - General Instructions
Chapter: B
B. Accounting Standard (AS)
AS - 01 : Disclosure of Accounting Policies
AS - 02 : Valuation of Inventories [w.e.f 30-3-2016]
AS - 03 : Cash Flow Statements
AS - 04 : Contingencies and Events Occurring After the Balance Sheet Date [w.e.f 30-3-2016]
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 [w.e.f 30-3-2016]
AS - 11 : The Effects of Changes in Foreign Exchange Rates
AS - 12 : Accounting for Government Grants
AS - 13 : Accounting for Investments [w.e.f 30-3-2016]
AS - 14 : Accounting for Amalgamations [w.e.f 30-3-2016]
AS - 15 : Employee Benefits
AS - 16 : Borrowing Casts
AS - 17 : Segment Reporting
AS - 18 : Related Party Disclosures
AS - 19 : Leases
AS - 20 : Earnings Per Share
AS - 21 : Consolidated Financial Statements [w.e.f 30-3-2016]
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 [w.e.f 30-3-2016]
OLD AS - 02 : Valuation of Inventories [Before 30-3-2016]
OLD AS - 04 : Contingencies and Events Occurring After the Balance Sheet Date [Before 30-3-2016]
OLD AS - 06 : Depreciation Accounting [Before 30-3-2016]
OLD AS - 10 : Accounting for Fixed Assets [Before 30-3-2016]
OLD AS - 13 : Accounting for Investments [Before 30-3-2016]
OLD AS - 14 : Accounting for Amalgamations [Before 30-3-2016]
OLD AS - 21 : Consolidated Financial Statements [Before 30-3-2016]
OLD AS - 29 : Provisions, Contingent Liabilities and Contingent Assets [Before 30-3-2016]