Transcription of Accounting Standards - ICAI Knowledge Bank
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Accounting Standards - ICAI Knowledge Bank
Compendium ofAccounting Standards ( Accounting Standards as on July 1, 2017)The Institute of chartered Accountants of IndiaNew Delhi The Institute of chartered Accountants of IndiaAll rights reserved. No part of this publication may be reproduced, storedin a retrieval system, or transmitted, in any form, or by any means,electronic, mechanical, photocopying, recording, or otherwise withoutprior permission, in writing, from the of Publication:2017 Committee/Department: Accounting Standards 650/- (with CD)ISBN:978-81-88437-90-0 Published by:The Publication Department on behalf ofthe Institute of chartered Accountants ofIndia, ICAI Bhawan, Post Box No. 7100,Indraprastha Marg, New Delhi - 110 by:Sahitya Bhawan Publications, HospitalRoad, Agra - 282 ,000 CopiesForewordFinancial statements are intended to meet common information needs of awide range of users including shareholders, bankers, potential investors,creditors, regulators and public at large.
The Institute of Chartered Accountants of India (The ICAI) had rightly recognised the need for robust accounting standard framework and established the Accounting Standards Board (ASB or the Board) way back on 21st April 1977 to enable the Council of ICAI to discharge its role of standard-setter in the Nation. In its 40 years of existence, the ...
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