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• Accounting Standards (AS) contains the updated Accounting Standards Rules, 2021, notified under the Companies Act, 2013, [enforced with effect from 01-04-2021].
• The Present Publication is the July 2023 Edition, updated till 18th July 2023. This book is edited by Taxmann’s Editorial Board, with the following noteworthy features:

• [Text of New Accounting Standard Rules, 2021] notified under Companies Act, 2013 (Enforced w.e.f. 1-4-2021)
• [Detailed Guide on Exemptions/Relaxations] in Accounting Standards for Small and Medium Companies (SMCs)
• [Complete Checklist] on the applicability of Accounting Standards for SMCs and Non-SMCs
• The contents of the book are as follows:
• Arrangement of Rules
• Short Title and Commencement
• Definitions
• Accounting Standards
• Obligation to Comply with Accounting Standards
• Qualification for Exemption or Relaxation in respect of SMC
• General Instructions
• Accounting Standards
• Accounting Standard (AS) 1: Disclosure of Accounting Policies
• Accounting Standard (AS) 2: Valuation of Inventories
• Accounting Standard (AS) 3: Cash Flow Statements
• Accounting Standard (AS) 4: Contingencies and Events occurring after the Balance Sheet Date
• Accounting Standard (AS) 5: Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies
• Accounting Standard (AS) 7: Construction Contracts
• Accounting Standard (AS) 9:  Revenue Recognition
• Accounting Standard (AS) 10:  Property, Plant and Equipment
• Accounting Standard (AS) 11:  The Effects of Changes in Foreign Exchange Rates
• Accounting Standard (AS) 12: Accounting for Government Grants
• Accounting Standard (AS) 13: Accounting for Investments
• Accounting Standard (AS) 14: Accounting for Amalgamations
• Accounting Standard (AS) 15: Employee Benefits
• Accounting Standard (AS) 16: Borrowing Costs
• Accounting Standard (AS) 17: Segment Reporting
• Accounting Standard (AS) 18: Related Party Disclosures
• Accounting Standard (AS) 19: Leases
• Accounting Standard (AS) 20: Earnings Per Share
• Accounting Standard (AS) 21: Consolidated Financial Statements
• Accounting Standard (AS) 22: Accounting for Taxes on Income
• Accounting Standard (AS) 23: Accounting for Investments in Associates in Consolidated Financial Statements
• Accounting Standard (AS) 24: Discontinuing Operations
• Accounting Standard (AS) 25: Interim Financial Reporting
• Accounting Standard (AS) 26: Intangible Assets
• Accounting Standard (AS) 27: Financial Reporting of Interests in Joint Ventures
• Accounting Standard (AS) 28: Impairment of Assets
• Accounting Standard (AS) 29: Provisions, Contingent Liabilities and Contingent Assets

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Taxmann's Accounting Standards [AS] by Taxmann's Editorial Board [Edn. 2023]

• Publisher: Taxmann Publications
• Book Code: 9789357782234
• Availability: 10

• Rs795.00