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Direct Taxes

Home Acts & Rules Direct Taxes Rules Accounting Standards U/s 145(2) Chapters List This

Accounting Standards U/s 145(2)
Income computation and disclosure standards - w.e.f. AY 2017-18
ICDS - 01 : I - Accounting policies (w.e.f. AY 2017-18)
ICDS - 02 : II - Valuation of inventories (w.e.f. AY 2017-18)
ICDS - 03 : III - Construction contracts (w.e.f. AY 2017-18)
ICDS - 04 : IV - Revenue recognition (w.e.f. AY 2017-18)
ICDS - 05 : V - Tangible fixed assets (w.e.f. AY 2017-18)
ICDS - 06 : VI - Effects of changes in foreign exchange rates (w.e.f. AY 2017-18)
ICDS - 07 : VII Government grants (w.e.f. AY 2017-18)
ICDS - 08 : VIII - Securities (w.e.f. AY 2017-18)
ICDS - 09 : IX - Borrowing costs (w.e.f. AY 2017-18)
ICDS - 10 : X - Provisions, contingent liabilities and contingent assets (w.e.f. AY 2017-18)
Old - ICDS for AY 2016-17 (Since withdrawn)
ICDS - 01 (old) : Accounting Policies - only for AY 2016-17
ICDS - 02 (old) : Valuation of Inventories - only for AY 2016-17
ICDS - 03 (old) : Construction Contracts - only for AY 2016-17
ICDS - 05 (old) : Revenue Recognition - only for AY 2016-17
ICDS - 05 (old) : Tangible fixed assets - only for AY 2016-17
ICDS - 06 (old) : Effects of Changes in Foreign Exchange Rates - only for AY 2016-17
ICDS - 07 (old) : Government Grants - only for AY 2016-17
ICDS - 08 (old) : Securities - only for AY 2016-17
ICDS - 09 (old) : Borrowing Costs - only for AY 2016-17
ICDS - 10 (old) : Provisions, Contingent Liabilities and Contingent Assets - only for AY 2016-17
Old - Accounting Standards U/s 145(2) (upto AY 2015-16)
AS - 01 : Disclosure of accounting policies - Upto AY 2015-16
AS - 02 : Disclosure of Prior period and Extraordinary items and changes in accounting policies - Upto AY 2015-16
 
 
 

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