Audit in India

SUPERWHIZZ

*1* LIST OF ACCOUNTING STANDARDS

IPCC / AUDITING

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 4 (Revised with effect from 1 - 4 - 2011) Events After the Reporting 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 AS 7 Construction Contracts AS 8 Accounting for Research and Development (Withdrawn and Merged with AS 26 - Intangible Assets) AS 9 Revenue Recognition AS 10 Accounting for Fixed Assets AS 11 Accounting for the Effects of Changes in Foreign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 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

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*2*

IPCC / AUDITING

LIST OF AUDITIING STANDARDS
SA No. Name Effective Date

200

Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Standards on Auditing Agreeing the Terms of Audit Engagements Quality Control for an Audit of Financial Statements Audit Documentation The... [continues]

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