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Accounting Standards (AS)

Compendium of Accounting Standards
- Amendments to AS 22, Accounting for Taxes on Income issued by the ICAI (For non-company entities)
- Accounting Standards as on February 1, 2022 (HTML Version); (PDF Version)
- Accounting Standards as on July 1, 2019
  - For Companies, MCA issued Companies (Accounting Standards) Rules, 2021, in respect of accounting periods commencing on or after April 01, 2021.
- Accounting Standards as on July 1, 2017
Framework for the Preparation and Presentation of financial Statements
Preface to the Statements of the Accounting Standards (revised 2004)
Companies (Accounting Standards) Rules notified by the Central Government under the Companies Act

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