Resources Accounting Standards Issues by the Institute of Chartered Accountants of India (ICAI)- The ICAI issues accounting standards from time to time. Below are the accounting standards taken from the ICAI website, and the links take you to the ICAI website directly.

Accounting Standards mandatory as on July 01, 2012

• AS 1 Disclosure of Accounting Policies
• AS 2 Valuation of Inventories
• AS 3 Cash Flow Statements
• AS 4 Contingencies and Events Occuring after the Balance Sheet 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 (revised 2002)
• AS 9 Revenue Recognition
• AS 10 Accounting for Fixed Assets
• AS 11 The Effects of Changes in Foreign Exchange Rates (revised 2003),
• AS 12 Accounting for Government Grants
• AS 13 Accounting for Investments
• AS 14 Accounting for Amalgamations
• AS 15 Employee Benefits (revised 2005)
• 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

Accounting Standards mandatory as on July 01, 2012

• 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