13. accounting standards (as 1 to as 32) - ymecymec.in/wp-content/uploads/2016/09/13. accounting...
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13. Accounting Standards(AS 1 to AS 32)
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A-70 Compendium of Accounting Standards
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A-72 Compendium of Accounting Standards
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Announcements of the Council A-75
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A-76 Compendium of Accounting Standards
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A-80 Compendium of Accounting Standards
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Announcements of the Council A-81
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A-82 Compendium of Accounting Standards
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A-88 Compendium of Accounting Standards
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A-100 Compendium of Accounting Standards
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A-102 Compendium of Accounting Standards
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A-104 Compendium of Accounting Standards
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A-106 Compendium of Accounting Standards
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) $&'$''',$,'$'-%'',$(',''$$%')$'&'$'',(0$&-&$'',-%$'',$$,-'(&$'$)''%$(-'% (''($'-&1%$''(#&+''.#+/,#&2'#)
48 AS 2 (revised 1999)
E- 1527
-
, )
- $
! "(*%
) *$ $$ '&''.-3%--%$ & /, & (' ' $' '%--3)*'',-,'%'(-0'''''&$)
! " #$%& #
) *''%'$','-)*%'%''-$'''&'&')2'$'''$'%&'$','$'%-'&'%&'')4-$'''$'%'%,%'%,($','''-)
!) *'$''$$-'$%$' )5 $% $' $' -'&-$'',0&$%&$')*$'%-'$$ $%)* '$''' $''3($' '$)6''&'$
Valuation of Inventories 49
E- 1528
-
$'(%')$'-%&$','$'''$' '' ' - )4-$''&'$'-$')
) # $' $% $' -&$''%)*,$,(7$'$''($''-%$')8$'$%'-,%' -( $' ' -)*%--',$,$' & $' $( $'-$% '-, $$')9-%$' ( $ (, -% , )8,%'-'''' $')#,%&$'%')
!% !
) ''%%'-&&$' ') 2 $, % - $$$ ' ' $' ' '&& $' $)
) '-(&%''&-&&$''',,%'')
0*)(& #" '!% ! "#$%#! &%
) '&'($&$,$$$''&$$'(%')$:
./ -(',-,$'1
50 AS 2 (revised 1999)
E- 1529
-
.-/ &,%$'$$$'&1
./ '''--&&$''1'
.'/ &''-)
. $ /
") +$'$-'''%)*$$$&&'$$7,&'(%-$'$'');(,(&- %('%&-,$'$$$,,$'-$''$$'-%&$'&)
- . % % 0)01$$'$$
) #%'' ( $ ' '' $$$)*''&%' - ' ( ( $'& $-$$'-&&$'')*22%(($'$'''','3% & % ' $' %$'$'')6'(&'&,''(&'&
Valuation of Inventories 51
E- 1530
-
-&& $' ' $'$'''&$')*&%-'$'-,''$','$'&$$)
) *3,'''',%-' $$ )+'' 0 $'$$,-,%'$%)*%&%('',%,'&')
!) * ' ' ' & &- $'%&& &'($-&')*%''-%'&% $$$ $& &&)* $& '0'%(-0''(-(&&$)#&$&'$')
!"
) *%--'&',%-(%$%-,&$'')*%--'$'%0')*$(&'(-(-(('-'$'-')
) %('(--%-) ,(, %-$$$&$')*%-(%&$'$$''$'''0' &&$'-$-%'$%$') $$$ ( '( -'
52 AS 2 (revised 1999)
E- 1531
-
%,$,'&',$-&)
) --'-'-'$')*0'$'%&&-' '& -')
) -0'$$(%')2$,-3%%'%-'$)%3',-%-'&&$)&%3''&$'('($$'#&+'' .#+/ ,&'
-
*- $
$ $#
$
) -%&'' ' & ) ( ' $,(0 $&, ' &', '$,')
54 AS 2 (revised 1999)
E- 1533
-
!"
#$%&'()*#+
,"
*+'#-+'('+'*
#(*+'#-+'('+'*
'##-'#-+'('+'*
.. ,/
.. .
.
.01 !"
2 1 ,3
/
2 !
E- 1534
-
56 AS 3 (revised 1997)
0 4 0 5
60 0 00 "3
/
60
0 !,
0
E- 1535
-
Cash Flow Statements 57
! " #$%&'()*
!"##!"### $ % & '()* +" +)
# & + " + & & ," +)-&,"& ,")
+ "&," &+++ ."")
!"!!#$""% !!&&
Cash Flow Statements 53
E- 1536
-
58 AS 3 (revised 1997)
/) 0 *+ ,") * " " +&"+ .&+ )( .+" " "&) . &. "")
!!"!1) +.+2+. "&" .3,"4&+ )+& ,"&" " + )# & & & ")
) 5 + .+)#- +$ &+ & + )
#!
E- 1537
-
Cash Flow Statements 59
!"# !#!$!
% !
& '!!(! ! ! !
)!! (! !
* +!!,-.#/
) ," " )6",,".&"&-+&&2-").",,"+..,)#"$,".&.,"7 $ . ,& 3 "- 4)
) +$"&+,"& . "")"$,")
$!0 #"!!
E- 1538
-
60 AS 3 (revised 1997)
8) + . " "+ &)&" "+ " ,")&" ")
9) + ) 6 $ .+ $, &&. " "")
) + "-$+ "+ & . ". -+"+$)#& + . 2+ . +)
/) + " " " " ). " )($ + ":
34 "7
3&4 .."7
34 "7
34 & 7
34 . &7
34 $ & +""7
E- 1539
-
Cash Flow Statements 61
34 .+. + + )
1) . ."+ )5+".++"")
) .+", ).+ ")."& "" " )
) +"" &+ $+$ "&+)($ +"":
34 , $ 3 &4) " $7
3&4 $3&47
34 ,.+& 2 " 3 &," 47
34 .+& 2 " 3 &," 47
34 " 3"& 47
E- 1540
-
62 AS 3 (revised 1997)
34 " 3 " 47
34 . +. + $ + . "7
34 . +. + $ + . ")
) ;& .++ &)
) +" & +& "3& &+4 )($ +":
34 7
3&4 &...&.&+7
34 &+)
%!0 !
./ "#$#1
./ "#$
E- 1541
-
Cash Flow Statements 63
("# #" 2 !
8) " + & ++"& . . )0.&2 &&:
34 7
3&4 &2.3$ 4 :
4 " "& &7
4 7
4 + " +)
/9) 0.+ "&2 :
34 " "& &7
3&4 . ".$.$7
34 +"+)
".+ "& &+ "$ $ " "& &)
E- 1542
-
64 AS 3 (revised 1997)
% ! " #$#!!"22&
%& " ! !#
./ #!1
./ #! ""
/1) ($ //34:
34 &&-7
3&4 &" 7
34 & . " . + )
($ //3&4". :
34 7
3&4 "7
34 &+. $ . +" )
E- 1543
-
Cash Flow Statements 65
& !#
./ ##2#1
./ 1
./ !#!
' #-####2##2##2 !# !
/) + +34.(6($
-
66 AS 3 (revised 1997)
()'"0 2# "!!#
/8) + + $ .""+.& + ) $,&34.=>!>.>>#>)
"#%3 ! ! # ! ! !)" ! ! ! !!4!!
1) ++ &$ +349.6$)
1/) # "" + )5+". + ) ""& +& )5+". ""+"+ ".&&")
E- 1545
-
Cash Flow Statements 67
11) " & + "& " +)5+". " & + " & &)
*)"%& 2 #! # # !!
1) $"+ .""+);$$ &&+"". $ + & + ).$ + ")5+".+ &$++""+"".$+"" );$ +"".$ )
"+,-%* 5!# $ !" ! !6$!"2"!!
.# ! /%7
E- 1546
-
68 AS 3 (revised 1997)
#!!
%0 " "
./ 1
./ # !
18) +, && ++)+ ,)
&0*&3 )! !2#!!!!
) """ + )$++&2"+""+ )($ :
34 ,&&7
3&4 , &7
34 "&,)
!(.&
E- 1547
-
Cash Flow Statements 69
! !
1) #"+ " . + ,")
) ," +34.=>!>.>>#>)
#& " # #" !#!#
) "+,"&& "& & )($ ,"&&& +$ + & "& & )
) &" , )?.+&.:
34 +&+&"& " .7
3&4 + + , )
@) + +, &+
E- 1548
-
70 AS 3 (revised 1997)
" , ) ", & 2 & - ,&+)
E- 1549
-
Cash Flow Statements 71
+
) + )
/) # & "+++"&")= & + , &+)+-"++" +"&")+- +..& &)
1) +" +3
-
72 AS 3 (revised 1997)
34 6 $ 9 "&$&+,"&)
34 & )
)#-***++77335
879///:
',,- ',,.
*+
&+&- /99 /" 9 1& .99 ./99#"& 99 A#" 899 .89!" /.99 /.996$ /.@9 .89 3.94 3.9946$34 19 @9 .@99 .9
';')'+'* 9 .@89# & /19 99#$ & 99 .999!& .9 .99& .@89 .919
*
-
Cash Flow Statements 73
++*=*#+'+#$)
-
Cash Flow Statements 79
>)
-
!
!
"!!#$%!& "
!%# #
'& ()
! $%$&
"!!#$%!& $$
!%# $$
E- 1559
-
! "#$%&'()
$' !
() *
(+) ,+'
! " ! #$#%##$##%&'&((' $$%##)*$$)+ , ')'''+ -)--.+ . /)//,+ )$+ ( .+0#$0$%#1##20$ $%#)#%$%%+ ##')#3$$#%'$%#$##4)$ 3 ! ##4 $ ((' $$ -++ # $##3#%!#% # 1 % !## % 14$$%!$$#%#$$',%%# #####$$#%
76 AS 4 (revised 1995)
E- 1560
-
82 AS 4 (revised 1995)
&' +-*.*/0!,000+1
() + 002
(+) ++02
() '
!
" #!!!!!$%!
!
&' !!()
&' !*
'$ 34 ! + * ++.,..'
E- 1561
-
Contingencies and Events Occurring After the Balance Sheet Date 83
'& 56+ . , 0'7*,*+,',,**.0..' /0* 0*80.2,/0.'*,,00'$*,.,+*++,+'
' .,+/0+.'.+060++*+ * , 0 00 +. ,+ ' 0+ ** . + . + /0 +60+'
' +.-0' - + ,+000,,,+*00+./0* *00/0'
'$ +. /0.'98..0*00,'
'& +0, . + + 00 ''
' 9,*/.'
E- 1562
-
84 AS 4 (revised 1995)
' 00.+,++.+. 0.' 9 * 0, 8 0++ ,. . +. +. /'!++.'
' /*++/+8+.0.+..*, 0+. 0 * '
' :, 0 0+8./+'
.,.,+';,*,.*.000'
'$ . + ,+ 00,'5,+.,+0*+..,/*+**8.'
'& 9*.+0.*0.'+0.0.'8+.
E- 1563
-
Contingencies and Events Occurring After the Balance Sheet Date 85
,.0 00,* 0*,.*/0,*/00/00'
' 9 . 0 ,+*.+,.*+.++0'/0. + + 0 ,+'/0.+0'.6./00,+.+.++00.+.':, 0 80'
"'$ 5,++ 00,*. -++.6'
"'& -+6,+0,./+' /0*-.+ ,+ +. ,.+'
"' - + 000 , + * , /+'/08,,++00,'7.8, . , +*+ , 0'
E- 1564
-
86 AS 4 (revised 1995)
"' 5,+ . 6 .. + ..6000,.+800,'
"' ,* . 80 +*+.6+0'! , 00 +. 0 +00,+.'
"' 5, + . 0+'0 0* / +0+(''*-00+.+).00000'
#'$ 600..0 ,0/'
#'& 90,*.+..0+.(00')'9++*'
#'
-
Contingencies and Events Occurring After the Balance Sheet Date 87
!
+ !
&' !!
&'
(+
" ,
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. %!! !-
/ %! !
%
E- 1566
-
88 AS 4 (revised 1995)
0 1 *!
&' )
&' )
&'
2 1! ! * / !
&' !)
&'
E- 1567
-
!"#$%&!'(
")$!"")"(#$%&*+!$,$!$'
$"'$"#!'(
%'$%*++"-%!$%!$(!'
*.*/. 0
E- 1568
-
90 AS 5 (revised 1997)
! " #$%&'()*
!" ! " # !$%"& '(" & # "!)% %% %%%%!
#
!"# $%&'(()*#+,(- #. ("##
Net Profit or Loss for the Period 85
E- 1569
-
Net Profit or Loss for the Period 91
! #& % & ! "'"$%!
*! #( (" & &%% &%%# # % !
$
!
" # $
% &
'
( ' '$
E- 1570
-
92 AS 5 (revised 1997)
+! , "& (#% ! (" % % !
)
*+ ,
*+
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! -" ( " !& " %(" !
! ." " """"'"##(!& "("#"!/( &'0 "'"(" "!1#& "% '0'"(" %0!
E- 1571
-
Net Profit or Loss for the Period 93
! 2( %" % (" 3
4 "5
4 '0!
" . /
*! $% (%(" & " % 0% !6 !
! 7 # "% (#%3
89 #####5
89 %"%5
89 (5
89 % 5
89 %%%5
89 % 5
8%9 !
E- 1572
-
94 AS 5 (revised 1997)
(
+! : ;&&" (# ! " %& &!%!&" #0 #%#%!
! 2 "!2 " 0& 0"%%& &%!
!
-
Net Profit or Loss for the Period 95
! $ " %%% # # & # & (' ! &"&% #(" !
! &%#%%"%% !)& %%% !
"%
*+ ,
*+
! $%% ""!/( &% % ""!1#&% % %!)&%%% ( !& "& & %!
"(
+! " & % % ## " " !% % #"(" (" !
")
E- 1574
-
96 AS 5 (revised 1997)
$ 0 $
! = "& #!& % " !
"1 '$
*! $ ##%" & #!
*! #%%%3
89 %" " % & !%!& %" " "(%" " 5
89 #%"#"# !
%" ' 2 .0
E- 1575
-
Net Profit or Loss for the Period 97
%% '$' '3$%"'$
"/,+" / ! . '!,-" .
E- 1576
-
!"#
$% &'&
E- 1577
-
! "#$%&'()
!"
#$ %&
#$ %&
#$ %&
#%$ &
#%$ %'
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!" #$%%##&"'$($##%%%"
94 AS 6 (issued 1982)
E- 1578
-
100 AS 6 (revised 1994)
)%$%$$%%"
%
!
"
#$ %
#$ %
#$
$ %#$
'
E- 1579
-
Depreciation Accounting 101
* )) %'%
+ , !
#$ %&
#$ &
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- . /%/% / 0
!
#$ &
#$ % &
#$ &
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#$ &
E- 1580
-
102 AS 6 (revised 1994)
#$ %&
#$ '%&
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1 ) % %%%/
, %,% % ,
2 )% 3% 4 %' /5/%4%%%%%
/%%%0 / %3/ % %%%
( %%
E- 1581
-
Depreciation Accounting 103
#$%#$ #$ #$ % ,3%% /
% % 67,+- % 8 9 %%%% 39%% /
* 8
+ % ,% / 8 % 0 3 3 /
- 8 -% %%% %
E- 1582
-
104 AS 6 (revised 1994)
% %
1 3 % % %3% %
,
"(
" ) * + , - -
*$+"
E- 1583
-
Depreciation Accounting 105
*
""
#$ %
#$ %
#$
" , +
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". + ,
"/ + -
"0 -
E- 1584
-
106 AS 6 (revised 1994)
"1
#$ %
#$ %
#$
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#$ %
#$
E- 1585
-
!
" #!
"$ ##
% #&
$ #'!!
$$
E- 1586
-
108 AS 7 (revised 2002)
! " #$%&'()*
!"
!"#$%&&% ''()(%&& ! * " +", -**!.*'''!'#''!)!/*#!!"''#!!
E- 1587
-
Construction Contracts 109
!
# $ $ %!!&
' (
)* !%
)*
E- 1588
-
110 AS 7 (revised 2002)
+ , ! !! ! " ---# !
. &/
" #$
%& $'
%& $ '
%& $
( $
%& )'
%& $'
%& *
+ $
E- 1589
-
Construction Contracts 111
%& $'
%&
, -$
%& $'
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%& $'
%&
00 , !!(
)* &%
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E- 1590
-
112 AS 7 (revised 2002)
0- $$1!$(
)* %
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E- 1591
-
Construction Contracts 113
%& $ '
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0. ,(
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)* %
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E- 1592
-
114 AS 7 (revised 2002)
, ,$)$*0.,
03 ,
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)* %
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E- 1593
-
Construction Contracts 115
# $ $ $$!.
/
%& $'
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E- 1594
-
116 AS 7 (revised 2002)
!!
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E- 1595
-
Construction Contracts 117
-4 9(
)* %
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#- 9:
E- 1596
-
118 AS 7 (revised 2002)
!!$/!"!!!#+
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E- 1597
-
Construction Contracts 119
)* %
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"#2 )$)$*+: ; ",$ *!&
#!(
%& $$'
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120 AS 7 (revised 2002)
$
0
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'' $ $ )$*', 1=$ 9 ,
/"%*/$*0*(*''!")!#!#!#1' ! 1 ! #! ' $ !"
E- 1599
-
Construction Contracts 121
+
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122 AS 7 (revised 2002)
$(
)0 >- >#
" 4555 4555 4555
? @ -55 -55
4555 4-55 4-55
, -54# .0.3 3-55
, +4+2 -5#- @
35+5 3-55 3-55
1 4+5 0555 0555
-.A 2'A 055A
-)2'A*!
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Construction Contracts 123
()
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124 AS 7 (revised 2002)
0(
,
)
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Construction Contracts 125
D@'0)* --5
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)
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E- 1605
-
! "#$%&'()
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122 AS 9 (issued 1985)
E- 1606
-
128 AS 9 (issued 1985)
%& ' (
%& '
* +,-.$
%& '""),(
%& /"(
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%& ' (
%& /
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E- 1607
-
Revenue Recognition 129
! "
# $
1 ' 2, " "
34 ""4 5" 4' 4 4
E- 1608
-
130 AS 9 (issued 1985)
6" 4
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E- 1609
-
Revenue Recognition 131
!"#$%&'("
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E- 1610
-
132 AS 9 (issued 1985)
2 "
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E- 1611
-
Revenue Recognition 133
0' 0 0 '''
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E- 1612
-
134 AS 9 (issued 1985)
&34. 3$2 (3)
3
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E- 1613
-
Revenue Recognition 135
0,"
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E- 1614
-
136 AS 9 (issued 1985)
0 1
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E- 1615
-
Revenue Recognition 137
" :
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3 " $
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E- 1616
-
138 AS 9 (issued 1985)
0
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E- 1617
-
!"#
$
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$(
$)$
$'%'*' +!&
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E- 1618
-
140 AS 10 (issued 1985)
! "#$%&'()
!"#!$#%#" % % ! " % $"% ## %'% !% ( )" '"##"!&!!"&'
)"'""!!#"#!"$ ""!!!!!"&
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+, %!$##-
+, ' # "% !# "!%%#.$#-
+, !#$!-
134 AS 10 (issued 1985)
E- 1619
-
Accounting for Fixed Assets 141
+$, $(
/!#$##$!"$$+,+$,&$%!&"$%'""
)"$""!##!"#&0'"1#23!1#4
)"'""$#&%#"( & " ! &' 5# )"#&05#$"&$'""
!!
" # $%
!!"!%"!"!! #"% " '"" !#
E- 1620
-
142 AS 10 (issued 1985)
!!"$!4!#!
)"!!"$'""&6#5#!! "!#! !! &!!!$# %!! ""$#1! !'""#"'"$%"#"!#
.& 5#!$5#! !7" !## ""!'"#8'$%#"! '""#!% &!!!" &$!"##"!!
#%"# &!$"!#"!!%!$" !!&%"##$"!!%""#% &&"!#( ""##""""'"
)"!!#"!%#! # " .#& $ &&"'(#- #$"!#"!/! &*
+, !!-
+, $ "-
E- 1621
-
Accounting for Fixed Assets 143
!" #$ %&'( )%&)))) !
+, %#"!#!-
+$, !%!"
)" #"#&5#5# # # " ##% ! 0#%"#
1 " $" ! ## #"" !8'$%#%#"!! !0"5#&'(% !""#!0!""
)"!##.#!"!0%#"!###!!#%## !"#8'$%"!##"!"!#%%!#!$#!%!$#!#$"#"" !#" " !' & ( $ # " !"#!
" $ &' " !0 !#"'""!## &!%!##"!""!8'$%"!###"! $# !# &$! "!#
E- 1622
-
144 AS 10 (issued 1985)
!
$"&($#.#%"!!!! "&!!"#"&($##" "!"&"#$ &"!1 !$#"
"!#
9"5#""%## & "($#"$ &!!!"($#"5#" $1$#"#"%!# '"""%"5# " &($# " $#!- " 0# &!! ""
9"5#"""#"!%## ($#%"($#"##%'""$ $
$ %&
5# %#'""#&5#!#!!$"#"&"&($#!"#"&""!: !# " " ## & "& !$# ! #"&($#%%!
)"'""!#'""&!"## &($#1 %'"""! !&"!%#!
E- 1623
-
Accounting for Fixed Assets 145
' ()
" "' !! " & # ! $# #"!# #""!! & !"$ " "!
1 !!"& !!% #(& !$#:""##!'""'"!!"(! & !!"
)" $# # ! "& &""&($###!$&($#5#"$##& "&($#& " " #$#1#!'$#!$& " ! " ## !"$#
3&$##""&($#"!'""""#"% "&($##"&
$$##!$#&!1 %'"$#$"$%!!!"" & $# & & !% ! $#'"'"#
!!!"$##"&($#"&""$""
1&($#$# '4 # " "
E- 1624
-
146 AS 10 (issued 1985)
$#$$&&($#$#"!!"%""#" & !$# $# " #$#$%"""!!"&$!$#$#'"""&"!'"""! " " " !$#
* &
1"!
""$&$#" ! " ' " &($# &$#"'! "1 ! "!
" % ! "!
:!!$# $#%"&'!!"&($# ""!!"%"#"'""'!$# $#$'"""&5# $#%" "#)"#$#$'"!'""" &$
+ ,
"5#"!#"%"#"'"!$"!%#"""$#%'""% $&%#& #!!!)" "'"&"'"
E- 1625
-
Accounting for Fixed Assets 147
!!! " " ! "$ #'"!"
9"!'0 '""+"'"!,%""#"%"!!"%##!''$#"&"1$ %"#"0 '#!"'"# '3#"0 ' ! "
9" $ !#" !% "!!"$#&& !$#
- .#
;'% % " &( '" 4'""&!9"$ 5# ! +! & " " " "','"""$#""($%"2'4;'%!#!"&&0 & !
1!#%''$!8'$% !''
/
-
148 AS 10 (issued 1985)
#"#"#*
+, &($#"& # ! "' % !%5#"$-
+, !###"##5#-
+, $###"%""!!#"$##%"# #%" !!%'""$#'$$%'"$##
&' &
&( )*+"
) !
& ,!!
$-%-%.!!
E- 1627
-
Accounting for Fixed Assets 149
!!-%!-%%!
" -!!!!
/ 0!
1
2
+ $ % %!
'
( $ % !
") 3 ! %% !%!3!
E- 1628
-
150 AS 10 (issued 1985)
! -!%!!
"& "%/1
" 4!%!-!%!!
"" -%%!%!!
"/ 5!.!% %% 3!% .!!!
"1 $%!
" # ! !! $-6!7%8
E- 1629
-
Accounting for Fixed Assets 151
"+
67 % %-*
67 -*
67 % % % !!%%
E- 1630
-
152 AS 11 (revised 2003)
!"#$
%&'()*+%&*%
,*&%+'&-./-%&'('%)0&'&
)*+%&*%*12)0'%+11%)
3 4 #"5
('1)'&*%*1*+%,'&*%
%&+'(*+%,'&*%
*%"%&+'(*+%,'&*%
0'%+%&0('1)'&*%*1'*+%,'&*%
336 76 8
'211)&*12)0'%+11%)
E- 1631
-
Changes in Foreign Exchange Rates 153
9 76 $":
3 5"55
3 58
E- 1632
-
154 AS 11 (revised 2003)
! " #$%&'()*
! "! " #"$ %%!&!$""'"!$& ( "'( "'"! " ( $ " ) "'* #( $ + "'"! ( $ " ' * ( $ +"'"!&
,$" ' ""' "'"! " ( ("(%$"$ #"$ ' ($% " $ " $ " " "$ #"$&
! ! "" #!$ # %$#& ' $ ( ) *(+,%&'+!! -!! -- # '$#%&-!!-$ ! !! . ' $#!!
E- 1633
-
Changes in Foreign Exchange Rates 155
!& ,$-(($'(*(.
/0""'""'"1(
/*0$"&
& ,$ -(( ( %$ ""' "'"!"$'%(#"$""&
& ,$ -(( ( "! $ "'"! %$"$ "&2%)!'$"'"! $ "'! %$"$ ("(& ' ("'"!) $ -(( 3' ("' $ ' $"'"!& ,$ -(( 3' ("' $ !"$$"'"!&
& ,$ -((( (%$ $ +""'"!$"'"!$ "" ' ""'( $ "'"! '&
& ,$ -(( ( ( %$ $ "$ %"$%""'"!($"$%/ -)4$%-0&
& ,$ -(( ( ( %$ #"$ (" "'"! *% $ # $ $! (( (5' " / $ /0 - ) 6%40&
#!!-+ + / +- !!- + + / ! !-- $0 1- + ! 2 ! !! 0 1-!
E- 1634
-
156 AS 11 (revised 2003)
"
! "##
$ "
% & '#'(')
* ##
& #' ' + ' ##
, &
- &
. / '
0# # #
$ $#')*#$ $# ' $ 3 $ )*#$ $#4'*,! 356
E- 1635
-
Changes in Foreign Exchange Rates 157
12)
! 12
$ 12##
% 3##
#
& "'"!""%$"$((3'"'"!)"'("%$$.
/0 *'!("%$"(("'"!1
/*0 *%('(%$$'!*"*(("'"!1
/"0 *"!'(%(#"$""1
/(0 $% "3' ( ) "' *)(("'"!&
- # ' #'#####
& "")$#$"'$( $ " '() #) %7$$*'(""$"'"!""' (' $ (& 2%) #"$ '"'"!)$'$('*&
E- 1636
-
158 AS 11 (revised 2003)
45 # # 6''###(#'7'##'' /'# # (# ' 7 '8
45 2# # 8
45 2# #
& 4$) "*) ( !* # ! () ) ( 3'! $ #!&,$"!'((""("%$$ ""'-(()"!*'('$'/&&)* '0 $" "&8$$ $ "! ' ((*('$'$"")$'(("'"!$($"'"!""("%$$-((&,$"*! (( "'"! $ *" $ ( ("(*!'$"&
E- 1637
-
Changes in Foreign Exchange Rates 159
! " # )# ##' ' #'%
& #"$("'%$$"$$#"$*%$"(($(!!"'"!"&8$$"(%$$""'($%$"$""'()$ #"$(" "( $(&2%)%$ $" ( '*3' ""' () $ #"$(" "( "$ ( ' $ ( ((*!$"$#"$('$(&
% "#'' ) 2 # )'#!
& ! $ ! $ "* ) !*)& %$"$ $ ( 7! ""' $ * '' ) '*") # ) (('" ) $ + $ & -'"$ ! ! "'( "* *' ( "'( ("*(!*&
$%!
& ,$$( '( $ " (( $ %! %$"$ "( (
E- 1638
-
160 AS 11 (revised 2003)
$ & $ ') "($9:9:&
& $$$"*'%#$+)'"$$!(($( $"( $ & '"$") "$ $ #"$ *%$"'"!($"'"!$"'! $ ( " $ +"$ % &,$) $ "$ $ #"$ "$(('!$(*!$$$$+$&
;& ") ""'' "$ ($ ! ) "' #) " ( $ *%) '*! " "'"!& ! ""'")"'("$"'"!&8$$"$$#"$*%$ "'"! ( $ " "'"!) $ ("" $(''"$ %$ $ $ &,$"$ $#"$ " $ + $ $ $ $ ((' ! (!$(*!$&
& ,$ % (" $ $$.
/0 %$$!"$)$ " $ "( ' %$ " ( '! $ $ 1
/*0 " %$ $ $$$+"1
/"0 $"$"(! % " *% $ $ $1
E- 1639
-
Changes in Foreign Exchange Rates 161
/(0 " *') ( $ " $ +('""!(($""'"!$$$"'"!1
/0 $ + ! "'" $$$"'"!1
/0 "$ % $ '( $(!(!"$$$*("!"(*!$"$1
/0 "$+('"!$* "$ #"$*' (( *! " " "'1(
/$0 $""7$+('") $'$ $ $ * " ' #&
,$ "" "$ ") ") **$("'($("(*& ") $ "" $ $!*")( 5'( "! ( $""&
,*
& ,$ ((' $ " $ ("$(*(*!$&,$"(("*#(('$#"$$('"$$ ) $ "( ' $ ')' $ $ #( $ ( $ '& ,$ " ( $ #"$ $ #( %$ $
E- 1640
-
162 AS 11 (revised 2003)
" % "'(& ,$ "* ' * ' ('$#"$$#(%$$"*'*'%(()%$$*'!(("'"!)$'('$#"$$(%$"$$ *' ((&,$ '( $''! $"& (5'!*3'(('"$"!' $ " $ "*'*'%$'"$(5' "! $ " $ & !) (5' $ " $ ! ( * ( $ " $&
& "")$#$"'$( $ " '() #) %7$$*'(""$"'"!""' (' $ (& 2%) #"$ '"'"!)$'$('*&
!"
$ / 2 '
45 ' # 2#'28
45 2 8
45 #
& "" ) $ # $ "' #"$)#$()'("(#&
E- 1641
-
Changes in Foreign Exchange Rates 163
& ,$ $"'$"#"$(".
/0 "(# $#"$$("((*$"1
/*0 $$ #"$ ( $ %$"$ %'!(1(
/"0 $"$3'!$&
,$#"$(""("#$ ( *"' $ "$ $ #"$ $ (""$(''"$%$$$&8$ "(( *' %$! %()""''(#"$("(*'*!"()(()$!$"((*"$&
& !(%"$"3' ( $ " ""("%$$&
& "*!("($"($"("'$"$&
;& ,$"$"$$%"("(') '"$ $ ' *" ( ' " '*(! / - ) 4(( "-)( -)"'0&2%)#"$("'!)%$$ $ ) " * ( "( ' $ '*" *"' $! " " "'"! $ ( # $ $'$"'"!'"'& ""(!)$"(("
E- 1642
-
164 AS 11 (revised 2003)
$ ) '"$ #"$ (" "' *"("#)$""'"("*( $ ) ""''( "'"!'$($&
& 8$ $ " (% ' ( ( $ $ )$)' " $ " $ ) $ ( $ & 8$ ""*($) -)4(("-)%$ ' " (% ' ( ((($$("$#$((5'($"!""$$""'*%$((&'"$")$(*$($#"$ $ *" $ ( $ ((5' ( %$ " #"$'$*"$($""("%$ -&,$"$'(!$3'!$( "( ! "( 5'""("%$ -) ""' "4(( " - ( - ) "< =>'&
! 92'
& ! ( $'$ ) 3'() ! $ ") *())$&,$!((((!%$"''$&$"()!$$$(""''(#"$(""'(($& %(%$"!'("'(& ""(!) $((#"$"($%(%&
E- 1643
-
Changes in Foreign Exchange Rates 165
!! :'
& ,$ ""! " 3' $ ""( "'( * "(&2%) "$ $%! %$"$ "(($!("$$""$&8$$$$"( ) #"$ (" $ ! $ ( $ "" ""''("'"!&8$ "( ) $(' ! $( $"$( $$"" $ $("$('*3' (&?#"$ ("%$"$ $ * (( "("#'$($&
$$
#$%%$
& @ ( "'"! " ( #"$("$$" ! $ "( # " %$"$ ""'( ""("%$ -) ""',#"&
&
!* # ' ' #7
#
E- 1644
-
166 AS 11 (revised 2003)
" #
& ,$7"(%$"$#"$!*(*! %( #"$ ""& ! ' ("' $ " %( #"$ "" ""'( !$#"$("$%(#"$""&,$ ' ("' $ $ "" '(*! $("*% $#"$ $( $"$%(#"$""($%("($""&?#"$("%(#"$""$(" *% /0 $ "'"! ' $ ""($#"$$()$(%$ $ " ( (' $ () ( /*0 $"'"!'($$("$%(#"$""($(&
!, !*######4 5#
;& "( %( #"$ "" (( ( "'')$'("'$""(("$*"$() $' $"" 7( "'7'($$"""(&
"$$.
E- 1645
-
Changes in Foreign Exchange Rates 167
45 8
45 #)'
$ :### ' # # #
$ :'
45 8
45 8
45 )8
45
& ,$ " "'"!! $ ""$#"$""' $ *" $ ( ("( ""(" %$ - )4"(?""' $6"-$&
& "' "'( + "'"!7"!&
$' $% 9'27 '
E- 1646
-
168 AS 11 (revised 2003)
!! !$
''+',05$'%5$ 1**;,'%
& " ""' ( "" $"*)((*A"$))$ $ /'"$ * "* ( * #""("!'"$""'()$($""$(%$"$$""("'"!!"3'()%$"$)(('"$ "'"!! 0) #"$ (" "'"!!( $ %$"$ $! % ! "(( (' $ () ( ' " ) $! $"3' ("* " ) " * ((( (('"($"$($*("($*"$)($")"*""''(94'"!A! , " ""': $ +"(B($*"('"$ C*! *' *!( A"$) ) *! " "#"$'"$()%$$#"#"$("(%$""("%$$&$' #" $ ) *! $ * (( "'"! ! ) $ *! #( "'"!($ $$( $ *!& !("""'(%$"$""($"*))'!"B($(""'*$#"$$* ( $"3'("* " *! (( (('" $ " $($"*!94'"!A!," ""': *$")*!(*"() $"!*)$&$($$
7 )!$ '8 3' !! -9 7'' !:7';--:7';-9 7''!--7 )!$ '8 3 ':7';--:7';-9
-
Changes in Foreign Exchange Rates 169
#"()("'$*($"'"$#"'"$ ( $ ' * B( $ " $ ( %$"$ '"$ #"( ( !'*3' ( ! #"$ (" 'B(&:
& /0 " ""' ( "" $ ) ) %$"$ $( #"( $'($($!$/'"$ * "* ( * ( '"$ "'"!! 0) $ #"$ (" "'"! ! ( $ %$"$$!%!"((('$()('" ) $! $ "3' ("*")"*((((('"($"$ ( $ * ("( $ *" $ ) ( $ ") "*""''( DD4'"!A! , " ""': $ + " (B($*"('"$*!)*! " " # "$ '"$ () %$ $#" #"$ (" ( %$ ""(" %$ $$$('&
/0 ,#" $ ( '*$ /0) *! $ * (( "'"! !)$*!#("'"!($ %$ $( $$ *!.
E(($$#"(*!$$("$"'"$($'*B($" $ ( %$"$ '"$ #"( ( !'*3' ( ! #"$ (" 'B(&:
7 )!$ '8 3' !! -9
-
170 AS 11 (revised 2003)
''+',05$1*%&&*&0&0'%*;,'%
/0"""'(""$
"* ) /'"$ * "* ( * ( '"$ "'"!! 0) $ #"$(" "'"!!( $ %$"$ $! % ! "(( (' $ () ( ' " ) $! $"3' ("* " ) " * ((( (('"($"$($'(*("($*"$)($")"*""''(94'"!A!," ""':$+"(($*"('"$*!)*!""#"$'"$()%$$#"#"$("(%$""("%$$$&
/0, #" $ ( '*$ /0) *! $'( * (( "'"!!)$*!#("'"!($ %$ $( $$ *!.
E(( $ $ #"( *! $ $'( (" $" '"$ ( $ ' * ( $"$(%$"$'"$#"((! '*3' ( ! #"$ (" '(&
.!?- )!$-) 3)$3%#$=>36&
E- 1649
-
171
!!"#$%#$
!"#$%" &
!" '
!!() *
"
!&" +
'(
!&" +
E- 1650
-
172 AS 12 (issued 1991)
! " #$ %&'()
, -#""".,"))"//"".)0/,
+, -#"""".1
23 )4
23 4
23 .,
E- 1651
-
Accounting for Government Grants 173
! "
5, - ) . , $/ )"/",#"/")"% . )" " ",- ( ."".,
* '+
, -.)")."16(/".""("/"6(/".0",
,+ -6(.1
23 7 ()/ ,,/ . "0).)."""%" ,- "/ / ) """"(",
23 " / ") "").",
E- 1652
-
174 AS 12 (issued 1991)
, 6(.1
23 ,- ."""),-")0""."."",
23 %"%/ " . / . %/",
23 """("/"). "%".,
,5 """))",. ( ) " )" "( ", ),
, "6()""") " . ", )".2#""2#3/8!3,
, / " . %"")"%0"%,
, - ..
, ) "" 1
23 .)..""4"
E- 1653
-
Accounting for Government Grants 175
23 .))")").)",
7 " ").)",
,+ ")/"")/""))""""",
, "/ ) "/ " ".#""2#35/"9:;#8,
,5 /."" " "0%",#)" "" " ) ) . ,-.0".
-
176 AS 12 (issued 1991)
2 .- 3
&, "%"."""/.""")0,-""")).""",?""/"")"""."""),#""".""","")""""/,@./"")
-
Accounting for Government Grants 177
4 .--
', """"/""6:(,/""""%,
',+ # " "%"%.%"),$""/ " %. )")"))"%.)",
&5 . $
*, ? ()/,,/."0).)."2%/)"3""%"/".)")"""""""",
&& - ..
, )"))"",)")"%"2#""2#3/! = !"/ ! !" " !3,
,+ -")"""""",-%")%""""/."""%/""",
, -")"%"""))0)""")//)"),/,,/.)0
E- 1656
-
178 AS 12 (issued 1991)
"/"")0""",
,5 ? . ( ))")// " "/ ) ) "",
+, -."1
23 ""/""4
23 " % " / " ,
#$ #$
% " !&"' ( " )*)'
E- 1657
-
Accounting for Government Grants 179
+ ,-"
. --
/ ) '0)
1 " " #(#($+23433305(3$
6 ( (#($%578(9:
; " #( #($ +23 4 3 3 3 0 5 (3$
" " "" !
E- 1658
-
180 AS 12 (issued 1991)
0!!
-
#$ %32?&@0,)##'#!#,###$ '% # # #%, , )$ " #')#!
23 $4
2!
$$
'!() *$ $
E- 1683
-
Accounting for Amalgamations 205
*$ $ $ $ $ *$ $$
$ *$ $ *$ $ $$$$*$$+$$
$ $$
,-&$$ $+$
( $2!
54"
2 5 #4!
6 $0 $ + $ 1 7 $$8%$
E- 1684
-
206 AS 14 (issued 1994)
9 6 $''",1 7 1 1 1 6 1
" $ $ -
# 6 $0 $+$$ $$$+!
: $+$*$$$06*%
3 $ + $ -
! 5 * $&$$$ $ ;
E- 1685
-
Accounting for Amalgamations 207
- 0 ; +0 $ 5$$*
9( $.6+$$$&6$$& 5 & $$&
9 5- $ $ 6- ?'@A
92 5 $ 5 $ * '$
'
E- 1686
-
208 AS 14 (issued 1994)
@$*' $
$
9 /
B
B
B
99 /
$0 *$ + B
$*
9" /
$$B
E- 1687
-
Accounting for Amalgamations 209
$* $
9# 5 $ '9;=>?'@06$$
E- 1688
-
!
"#$%&'&$%%(")"*"%'
!
+$)" "
,-... //!
)+'&"*+$0"+% #"
''"+% "!"#
%)"("%"1&' $$"
,-. ///
"#$%&'&$%%(")"*"%' $%$
E- 1689
-
Employee Benefits 211
+$)" $!$&
,. /2
"#$%&'&$%%(")"*"%' %"
' ( %"%$
%%
)
* "
"#$%&'&$%%(")"*"%',""%'+)"$1"1&%"("%"1&'3+&'&$%%()"%'"4"$' $##
+ , %!
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.0, &"#
1) ##"
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"#$%&'&$%%(")"*"%',+%."' #
2+
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)'&+*"%'%("''+"*"%'
""%''&$% !&
E- 1690
-
212 AS 15 (revised 2005)
' !
2 &
+$)" #
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5 !
"#$%&'&$%%(")"*"%' #"
+$)" "
. !!/
"#$%&'&$% "$"&
")"*"%' "#
+$)" $$
.. /!/
*+$0"""%"1&'$'"'%"1&%"("%"1&'+%%("*&%'&$%"%"1&' $"
"1&%"("%"1&'+% $$$%
"*&%'&$%"%"1&' $
-.
.6 ++)''&$%
6 ++)''&$%
E- 1691
-
7"4&"( 889:
! " #$%&'()*
34- 536 .
78 9--: ;
78 :9 - - : 5
!"#$%&&'( )*%&&+!,")-.+.,%&&/.0$#$%&&' ($()-) ( +#+'.1 $1 $ 232 *45 #*'"6. 0$#$%&&'( ($( $ ) 2 $ $("((2 78)%&&/"60$$) #$%&&'" ( 9": ;. ( ("
E- 1692
-
214 AS 15 (revised 2005)
5 3 0: 5
5 3 9 5
"5 3 9 -.
78 9 - 0 -;
78 -6 0 096 0 ;
78 -5* - 9 - 5: 9+"
E- 1693
-
Employee Benefits 215
78 0 -- -0 4 -0 0999- 0 0 ;
78 5
78 78 - 0 6 5
%5 - 07--8.
78 0 0 0;
78 0 0 5
5 -- 00 0 5 2 0 95
!
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$ %! " #
E- 1694
-
216 AS 15 (revised 2005)
& %!!
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E- 1695
-
Employee Benefits 217
, , 3
4
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&%
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)63 " 6 - 8 %(:,
E- 1696
-
218 AS 15 (revised 2005)
"# +
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9 7, 0
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1% ,,,!!% " #"#
E- 1697
-
Employee Benefits 219
"#&5 .
78 90 ;
78 7 -89: 99-9-;
78 99-9-;
78 7 0 0 -8 5
#5 9 6 5,-0 5
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E- 1698
-
220 AS 15 (revised 2005)
",,61696#
%,& 3!!
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5 - -0=059.
78 ;
78 5
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Employee Benefits 221
& 6
%5 3 - : 5*0 = 5 2:0-= -=-5
!
09-9=-5> -9 5 3 - =
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222 AS 15 (revised 2005)
) ! ! ", ! #
6!1,
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6 9 - 5 * - 0 9"A53 -9 5%A5
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E- 1701
-
Employee Benefits 223
-9 - 5
5 = 909.
78 ;
78 -;
78 --
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224 AS 15 (revised 2005)
78 0 550 5
9 - 5 9--- 5
%5 0 - 5> .
78
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Employee Benefits 225
!5 >.
78
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226 AS 15 (revised 2005)
"# ,
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78 -: ; 9 ;
78
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Employee Benefits 227
9 0- 5
*0 9 6 "5
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"5 # ( 4 ( 6 0 05*: 00:.
E- 1706
-
228 AS 15 (revised 2005)
78 =-;
78 5
$ 6!" /$1#
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Employee Benefits 229
",#
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230 AS 15 (revised 2005)
$#%!&$$$5 9
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Employee Benefits 231
& 6
$&5 B 6 &3- =5
!
$#5 : 6 : 5,-0 -5B 6 0 9 - 6 5
%5 ( 0 9 0 00 0953 9 -
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232 AS 15 (revised 2005)
%5 -- 9.
78 6 = - - 5 3 6 9 7 &!8 = 7 8 - 7 - 8 - 7 89 7!"#8;
78 4>, - -7%!8;
78 - 78;
78 7##"8;
78 9 0 -7#$##8;
78 9 0 785
B0 5
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E- 1711
-
Employee Benefits 233
6 0
%$5 3 5@-0 530-0 9 9 - 9= - 5
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E- 1712
-
234 AS 15 (revised 2005)
9 0- -9 7 89- 53- 5
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78 09 ;
78 - 7 -8;
78 - 0 5
;*+"++)''&%92&3)
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E- 1713
-
Employee Benefits 235
#415&) #DDDDDDDDDDDDDDDDDDDDDDDDDDD
3 5. 3 '6. 35. 37.&'+.& )&))
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5 ' 6 9 :7 8 85 5
E- 1714
-
236 AS 15 (revised 2005)
"5 * * 5
! " #$%&%
$5 3 -0 0 - 00 0-53 = - 5 * - -0.
78 - 7%!8;
78 -7&!8;
78 = 7!"#85
&'
)' 6 %: > 4 * ,,
5 34>,7=9 - E -8 - - 7&!8 7!"#85
!5 9 0- 99-5
E- 1715