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Companies Law

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Companies (Accounting Standard) Rules, 2006

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]

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