AS-1 of ICAI on "Disclosure of Accounting Policies" deals mainly with disclosure of significant accounting policies, followed in preparing and presenting financial statements. Download pdf copy of 'AS-1'.
MCA notifies the 'Companies (Accounting Standards) Amendment Rules, 2018' to amend AS 11 on 'The Effects of Changes in Foreign Exchange Rates' applicable w.e.f. 1 April, 2018, vide Notification dt. 18 June 2018. Download pdf copy of MCA notification.