Complied AIComplied AIBack to law libraryReading nowAccounting Standards (AS)1 chapter · 27 standards
Chapters1
    • ¶Chapter 1 overview
    • 1Disclosure of Accounting Policies
    • 2Valuation of Inventories
    • 3Cash Flow Statements
    • 4Contingencies and Events Occurring After the Balance Sheet Date
    • 5Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies
    • 7Construction Contracts
    • 9Revenue Recognition
    • 10Property, Plant and Equipment
    • 11The Effects of Changes in Foreign Exchange Rates
    • 12Accounting for Government Grants
    • 13Accounting for Investments
    • 14Accounting for Amalgamations
    • 15Employee Benefits
    • 16Borrowing Costs
    • 17Segment Reporting
    • 18Related Party Disclosures
    • 19Leases
    • 20Earnings Per Share
    • 21Consolidated Financial Statements
    • 22Accounting for Taxes on Income
    • 23Accounting for Investments in Associates in Consolidated Financial Statements
    • 24Discontinuing Operations
    • 25Interim Financial Reporting
    • 26Intangible Assets
    • 27Financial Reporting of Interests in Joint Ventures
    • 28Impairment of Assets
    • 29Provisions, Contingent Liabilities and Contingent Assets
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  3. Chapter 1

Chapter 1

Accounting Standards

27 standards (1–29)

  • 1Disclosure of Accounting Policies
  • 2Valuation of Inventories
  • 3Cash Flow Statements
  • 4Contingencies and Events Occurring After the Balance Sheet Date
  • 5Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies
  • 7Construction Contracts
  • 9Revenue Recognition
  • 10Property, Plant and Equipment
  • 11The Effects of Changes in Foreign Exchange Rates
  • 12Accounting for Government Grants
  • 13Accounting for Investments
  • 14Accounting for Amalgamations
  • 15Employee Benefits
  • 16Borrowing Costs
  • 17Segment Reporting
  • 18Related Party Disclosures
  • 19Leases
  • 20Earnings Per Share
  • 21Consolidated Financial Statements
  • 22Accounting for Taxes on Income
  • 23Accounting for Investments in Associates in Consolidated Financial Statements
  • 24Discontinuing Operations
  • 25Interim Financial Reporting
  • 26Intangible Assets
  • 27Financial Reporting of Interests in Joint Ventures
  • 28Impairment of Assets
  • 29Provisions, Contingent Liabilities and Contingent Assets
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