ACCOUNTANT STANDARDS ISSUED BY ICAI WITH REFERENCE TO ITS RELEVANCE TO BANKERS IN ANALYSIS AND INTERPRESENTATION OF FINANCIAL STATEMENTS AND CRITICAL DATA Presented By : CA Pranav Shah
Meaning of Accounting Standards
List of Accounting Standards :
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AS-1: Disclosure of Accounting Policies
Reference of Annual Report of Micro inks Ltd.for financial year Dec.2006
BANKER’S CONCERN :AS -1
AS-2 : Valuation of Inventories
Reference of Annual Report of Micro inks Ltd. for financial yearDec.2006
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BANKER’S CONCERN : AS-2
AS-3 Cash Flow Statement
BANKER’S CONCERN : AS - 3
AS-4 : Contingencies & events occurring after the date of Balance Sheet date
BANKER’S CONCERN : AS- 4
AS-6 : Depreciation Accounting
Reference of Annual Report of Micro inks Ltd. for financial year Dec.2006
BANKER’S CONCERN : AS - 6
AS-9 : Revenue Recognition
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BANKER’S CONCERN : AS- 9
AS-10 : Accounting For Fixed Assets
Reference of Annual Report of Micro inks Ltd. For Dec.2006
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BANKER’S CONCERN : AS -10
AS-11 :Effects of changes in Foreign Exchange rates
Reference of Annual Report of Micro inks Ltd. for financial year Dec.2006
BANKER’S CONCERN : AS - 11
AS-13 : Accounting for Investment
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BANKER’S CONCERN : AS - 13
AS-18 : Related Party Disclosures
BANKER’S CONCERN : AS - 18
AS-20 : Earning Per Share
AS-22 : Accounting for taxes on income
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BANKER’S CONCERN : AS -22
AS-29 : Provisions ,Contingent liabilities & contingent Assets
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BANKER’S CONCERN : AS -29
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