AS-5 of ICAI on “Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies” (Download PDF)

AS-5 of ICAI on "Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies" deals with classification/ treatment and disclosure of certain items, like extraordinary and prior period items, profit or loss from ordinary activities, changes in accounting estimates/ policies, etc. Download PDF Copy of AS-5.

AS-3 of ICAI on “Cash Flow Statements” (Download PDF)

AS-3 of ICAI on "Cash Flow Statements" deals mainly with the provision of information about the historical changes in cash and cash equivalents of an enterprise by means of a cash flow statement which classifies cash flows during the period from operating, investing and financing activities. Download PDF Copy of AS-3.