AS-25 of ICAI on "Interim Financial Reporting" prescribes the principles for revenue recognition and measurement in a complete or abridged financial statements for an interim period. Download PDF Copy of AS-25.
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-23 of ICAI on "Accounting for Investments in Associates in Consolidated Financial Statements" prescribes the principles and procedures for recognising the effects of investments in associates, in the consolidated financial statements, i.e. on the financial position and operating results of a group. Download PDF Copy of AS-23.
AS-22 of ICAI on "Accounting for Taxes on Income" deals with the differences in taxable income and accounting income and prescribes treatment of taxes on accrual basis in the same period to which it relate, like in the case of revenue and expenses items. Download PDF Copy of AS-22.
AS-21 of ICAI on "Consolidated Financial Statements" prescribes the principles and procedures for preparation and presentation of consolidated financial statements (CFS), by a parent (also known as holding enterprise) to provide financial information of the group. Download PDF Copy of AS-21.
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" 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.