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    For June' 2013 ICWAI Stage I Examination: Paper 5


    LIST OF ACCOUNTING STANDARDS: Expected 5 marks
    AS 1
    Disclosure of Accounting Policies
    AS 2
    Valuation of Inventories
    AS 3
    Cash Flow Statement
    AS 4
    Contingencies & Events occurring after Balance Sheet date
    AS 5
    Net profit or Loss for the Period, Prior period items & changes in accounting policies
    AS 6
    Depreciation Accounting
    AS 7
    Accounting for Construction Contracts
    AS 8
    Accounting for Research & Development
    AS 9
    Revenue Recognition
    AS 10
    Accounting for Fixed Assets
    AS11
    Accounting for effects in changes in Foreign Exchange Rates
    AS 12
    Accounting for Government Grants
    AS 13
    Accounting for Investments
    AS 14
    Accounting for Amalgamations
    AS 15
    Accounting for Retirement benefits in the Financial Statements of employers
    AS 16
    Borrowing Cost
    AS 17
    Segment Reporting
    AS 18
    Related Party Disclosure
    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

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