Sr. No.

1 2 3 4

Particulars Disclosure of Accounting Policies Valuation of Inventories Cash Flow Statements Contingencies and Events Occurring After the Balance Sheet Date Net Profit or Loss for the period, Prior period Items and Changes in Accounting Policies. Depreciation Accounting Construction Contracts Accounting for Research and Development (This standard has been withdrawn w.e.f. 01.04.2004 for all levels of enterprises and AS 26 is applicable) Revenue recognition Accounting for Fixed Assets The Effect of Changes in Foreign Exchange Rates Accounting for Government Grants Accounting for Investments

Applicability I, II, III I, II, III I I, II, III

5 6 7

I, II, III I, II, III I, II, III

As withdrawn

9 10 11 12 13

I, II, III I, II, III I, II, III I, II, III I, II, III

14 15 16

Accounting for Amalgamations Accounting for Retirement Benefits in the Financial Statements of Employers Borrowing Costs

I, II, III I, II, III I, II, III I II-with modification III- with modification I II-with modification III- with modification I II-with modification III- with modification I II-with modification III- with modification I I,II,III I

17

Segment Reporting

18

Related Party Disclosures

19

Leases

20

Earning Per Share

21 22 23

Consolidated Financial Statements Accounting for Taxes on Income Accounting for Investments in Associates in Consolidated Financial Statements

24 25 26

Discontinuing Operations Interim Financial Reporting Intangible Assets

I I I,II,III I-with clarification II-with clarification III-with clarification I II-with modification III-with modification I

27

Financial Reporting of Interests in Joint Ventures

28

Impairment of Assets

29

Provisions, Contingent Liabilities and Contingent Asset