Browse practical explanations of Indian Accounting Standards (AS), kept distinct from the Ind AS collection.
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A practical AS 14 guide to the five conditions for an amalgamation in the nature of merger, pooling vs purchase accounting, reserves, goodwill and capital reserve.
Follow an 80% acquisition through an AS 21 consolidation working, including goodwill, minority interest and the elimination of inventory profit within the group.
A practical AS 25 guide to condensed interim financial statements, comparative periods, year-to-date measurement, materiality, seasonal items, estimates and interim income-tax expense.
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A practical AS 5 guide to distinguishing prior period items, changes in accounting estimates and changes in accounting policies, with examples, disclosure rules and a year-end decision framework.
A practical AS 24 guide to deciding whether a business exit qualifies as a discontinuing operation, identifying the initial disclosure event, separating measurement from disclosure, and preparing year-end disclosures and comparatives.
A practical AS 26 guide to separating research from development expenditure, applying the six capitalisation conditions, choosing the recognition date and documenting internally developed software and other intangible projects.
A practical AS 14 guide to the five conditions for an amalgamation in the nature of merger, pooling vs purchase accounting, reserves, goodwill and capital reserve.
A practical guide to component accounting under AS 10 and Schedule II, covering significant-part identification, cost allocation, separate depreciation, replacement accounting and year-end controls.
A practical AS 4 guide to deciding whether post-year-end events require adjustment, disclosure or a going-concern reassessment, with worked examples and a review checklist.
AS 18 guide with relationship tests, 20% influence presumptions, disclosure decisions, a 10% materiality example and a practical year-end checklist.
AS 16 borrowing-cost guide with AS-versus-Ind-AS distinctions, qualifying-asset tests, foreign-loan treatment and specific/general borrowing calculations.
Classify and measure investments under AS 13, with current-investment, long-term decline, reclassification and disposal calculations.
Apply AS 12 by identifying the reporting framework, testing reasonable assurance, classifying the grant and calculating asset, income and refund entries.
A practical applicability guide covering OPC, small, dormant and eligible start-up relief, the AS 3 versus Ind AS 7 choice, and an ₹11 lakh worked reconciliation.
Using this collection
The guides focus on common classification, recognition, measurement and disclosure decisions under individual AS requirements. Confirm that AS is the applicable framework before using the material; entities applying Ind AS should use the separate Ind AS hub.
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