AS-20 of ICAI on “Earnings Per Share” (Download PDF)

AS-20 of ICAI on "Earnings Per Share" prescribe principles for the determination and presentation of earnings per share (EPS) calculation, to improve comparison of performance among different enterprises for the same period and among different accounting periods for the same enterprise. Download PDF Copy of AS-20.

AS-19 of ICAI on “Leases” (Download PDF)

AS-19 of ICAI on "Leases" prescribes the appropriate accounting policies and disclosures in relation to finance leases and operating leases, to be used in preparation of financial statements by lessees and lessors. Download PDF Copy of AS-19.

AS-17 of ICAI on “Segment Reporting” (Download PDF)

AS-17 of ICAI on "Segment Reporting" deals with establishing principles for reporting financial information, about the different types of products and services an enterprise produces and the different geographical areas in which it operates. Download PDF Copy of AS-17.

AS-16 of ICAI on “Borrowing Costs” (Download PDF)

AS-16 of ICAI on "Borrowing Costs" deals with prescribing the accounting treatment for borrowing costs. This Standard, however, does not deal with the actual or imputed cost of owners' equity, including preference share capital not classified as a liability. Download PDF Copy of AS-16.