List of Indian Accounting Standards

The following are the mandatory Accounting Standards (AS) as on July 1, 2012 as listed on the site of The Institute of Chartered Accountants of India (ICAI) -
'*AS 1 Disclosure of Accounting policies"
*AS 2 Valuation of Inventories
*AS 3 Cash Flow Statement
*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 (revised 2002)'''

*AS 8 Accounting for Research and Development (AS-8 is no longer in force since it was merged with AS-            26)
*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 Employee Benefits (revised 2005)
*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
*AS 32, Financial Instruments: Disclosures, and limited revision to Accounting Standard