Accounting Standards for Local Bodies (ASLB) 3, ‘ Accounting Policies, changes in Accounting Estimates and Errors" Accounting Standards for Local Bodies (ASLB) 4, ‘The Effects of Changes in Foreign Exchange Rates’ The Accounting Standards Board (ASB) was constituted by the ICAI in 1977 with a view to formulate Accounting Standards to provide a sound, reliable and high-quality accounting , and financial reporting system and to harmonise the diverse accounting policies and practices in India. The ASB, since its inception, has been constantly working in this direction by formulating new Accounting Standards as well as revising the existing Accounting Standards from time to time with the objective to bring ... New Scheme of Edu. & Training Career in ICAI Notifications Accounting Standards Accounting Standards (AS) Companies ( Accounting Standards ) Rules notified by the Central Government under the Companies Act Indian Accounting Standards (Ind AS) Companies (Indian Accounting Standards ) Rules notified by the Central Government under the Companies Act (Hindi/English Version) Guidance Notes Technical Guides and Other Materials Impact Study and Research Papers Explore the objectives, compliance requirements, and classification criteria of Accounting Standards in India, ensuring reliability and comparability of financial statements.
