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Accountant of India
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Resources

Accounting Standards

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1 Accounting Standards (AS) View
2 Companies (Accounting Standards) Rules notified by the Central Government under the Companies Act
3 Indian Accounting Standards (Ind AS)
4 Companies (Indian Accounting Standards) Rules notified by the Central Government under the Companies Act (Hindi/English Version)
5 Guidance Notes
6 Technical Guides and Other Materials
7 Impact Study and Research Papers

Accounting Standards for Local Bodies

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1 Preface to the Accounting Standard for Local Bodies
2 Accounting Standard for Local Bodies (ASLB) 1 – Presentation of Financial Statements
3 Accounting Standard for Local Bodies (ASLB) 2 – Cash Flow Statements
4 Accounting Standards for Local Bodies (ASLB) 3 – Accounting Policies, Changes in Accounting Estimates and Errors
5 Accounting Standards for Local Bodies (ASLB) 4 – The Effects of Changes in Foreign Exchange Rates
6 Accounting Standard for Local Bodies (ASLB) 5 – Borrowing Costs
7 Accounting Standard for Local Bodies (ASLB) 9 – Revenue from Exchange Transactions
8 Accounting Standard for Local Bodies (ASLB) 11 – Construction Contracts
9 Accounting Standard for Local Bodies (ASLB) 12 – Inventories
10 Accounting Standards for Local Bodies (ASLB) 13 – Leases
11 Accounting Standard for Local Bodies (ASLB) 14 – Events After the Reporting Date
12 Accounting Standards for Local Bodies (ASLB) 16 – Investment Property
13 Accounting Standard for Local Bodies (ASLB) 17 – Property, Plant and Equipment
14 Accounting Standard for Local Bodies (ASLB) 18 – Segment Reporting
15 Accounting Standards for Local Bodies (ASLB) 19 – Provisions, Contingent Liabilities and Contingent Assets
16 Accounting Standard for Local Bodies (ASLB) 20 – Related Party Disclosures
17 Accounting Standards for Local Bodies (ASLB) 21 – Impairment of Non-Cash-Generating Assets
18 Accounting Standards for Local Bodies (ASLB) 23 – Revenue from Non-Exchange Transactions (Taxes and Transfers)
19 Accounting Standard for Local Bodies (ASLB) 24 – Presentation of Budget Information in Financial Statements
20 Accounting Standards for Local Bodies (ASLB) 26 – Impairment of Cash-Generating Assets
21 Accounting Standards for Local Bodies (ASLB) 31 – Intangible Assets
22 Accounting Standards for Local Bodies (ASLB) 32 – Service Concession Arrangements: Grantor
23 Accounting Standards for Local Bodies (ASLB) 33 – First-Time Adoption of Accrual Basis Accounting Standards for Local Bodies (ASLBs)
24 Accounting Standards for Local Bodies (ASLB) 34 – Separate Financial Statements
25 Accounting Standards for Local Bodies (ASLB) 35 – Consolidated Financial Statements
26 Accounting Standards for Local Bodies (ASLB) 36 – Investment in Associates and Joint Ventures
27 Accounting Standards for Local Bodies (ASLB) 37 – Joint Arrangements
28 Accounting Standards for Local Bodies (ASLB) 38 – Disclosure of Interests in Other Entities
29 Accounting Standards for Local Bodies (ASLB) 39 – Employee Benefits
30 Accounting Standards for Local Bodies (ASLB) 40 – Entity Combinations
31 Accounting Standards for Local Bodies (ASLB) 42 – Social Benefits
32 Accounting Standards for Local Bodies (ASLB) – Financial Reporting under Cash Basis of Accounting
33 Guidance Note on Accounting for Investments for Local Bodies
34 The Conceptual Framework for General Purpose Financial Reporting by Local Bodies

List of Exposure Drafts

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1 Exposure Drafts issued by Accounting Standards Board View
2 Exposure Drafts of Indian Accounting Standards issued by Accounting Standards Board View
3 Exposure Drafts issued by Auditing and Assurance Standards Board View
4 Exposure Drafts issued by Committee on International Taxation View
5 Exposure Drafts issued by Digital Accounting Assurance Board View
6 Exposure Drafts issued by Internal Audit Standards Board View
7 Exposure Drafts issued by the Committee on Public & Government Financial Management (CP&GFM) View
8 Exposure Drafts issued by Sustainability Reporting Standards Board View
9 Exposure Drafts issued by the Technical Directorate View

Guidance Notes

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1 Guidance Notes on Auditing Aspects View
2 Guidance Notes on Accounting Aspects View
3 Guidance Note on Report Under Section 92E of The Income-Tax Act, 1961 (Transfer Pricing) (Revised 2022) View
4 Guidance Note on Tax Audit under Section 44AB of the Income-tax Act, 1961 (Revised 2023) View

ICAI Valuation Standards

Sl No Title Action
1 ICAI Valuation Standards, 2018

Standards on Internal Audit

Engagement and Quality Control Standards - Complete Text

  1. 100-199 Introductory Matters
  2. 200-299 General Principles and Responsibilities
  3. 300-499 Risk Assessment and Response to Assessed Risks
  4. 500-599 Audit Evidence
  5. 600-699 Using Work of Others
  6. 700-799 Audit Conclusions and Reporting
  7. 800-899 Specialized Areas
  8. 2000-2699 Standards on Review Engagements (SREs)

Last updated on 06th April, 2025

Recent Opinions & Advisory Service Rules of Expert Advisory Committee

Attention of the reader is specifically drawn to the fact that although the Expert Advisory Committee has been appointed by the Council, an opinion given or a view expressed by the Committee represents the opinion or view of the members of the Committee and not the official opinion of the Council of the Institute. The opinions are based on the legal position and accounting/auditing principles on the date the Committee finalises the particular opinion. The date of finalisation of each opinion is indicated along with the opinion. The opinions must, therefore, be read in the light of any amendments and/or other developments subsequent to the issuance of opinions by the Committee.