AS-24 of ICAI on “Discontinuing Operations” (Download PDF)

AS-24 of ICAI on "Discontinuing Operations" prescribes principles for financial reporting on information about projections of an enterprise's cash flows, earnings-generating capacity, financial position, etc., by segregating into from 'discontinuing operations' and 'continuing operations'. Download PDF Copy of AS-24.

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.