13. Accounting Standards (AS 1 to AS 32) E- 1371
13. Accounting Standards(AS 1 to AS 32)
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A-70 Compendium of Accounting Standards
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E- 1443
Announcements of the Council A-71
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E- 1444
A-72 Compendium of Accounting Standards
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E- 1445
Announcements of the Council A-73
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A-74 Compendium of Accounting Standards
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E- 1447
Announcements of the Council A-75
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E- 1448
A-76 Compendium of Accounting Standards
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A-78 Compendium of Accounting Standards
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Announcements of the Council A-79
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E- 1452
A-80 Compendium of Accounting Standards
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E- 1453
Announcements of the Council A-81
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A-82 Compendium of Accounting Standards
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A-84 Compendium of Accounting Standards
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Announcements of the Council A-87
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A-88 Compendium of Accounting Standards
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Announcements of the Council A-89
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A-90 Compendium of Accounting Standards
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Announcements of the Council A-91
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A-92 Compendium of Accounting Standards
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Announcements of the Council A-93
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A-94 Compendium of Accounting Standards
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E- 1469
Announcements of the Council A-97
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A-98 Compendium of Accounting Standards
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E- 1471
Announcements of the Council A-99
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E- 1472
A-100 Compendium of Accounting Standards
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E- 1474
A-102 Compendium of Accounting Standards
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E- 1476
A-104 Compendium of Accounting Standards
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E- 1478
A-106 Compendium of Accounting Standards
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E- 1479
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E- 1484
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E- 1493
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E- 1494
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E- 1495
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E- 1496
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E- 1498
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E- 1499
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E- 1500
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E- 1501
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E- 1507
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E- 1508
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E- 1510
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E- 1511
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E- 1514
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E- 1515
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E- 1516
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38 Framework (issued 2000)
E- 1517
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E- 1518
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36 AS 1 (issued 1979)
E- 1519
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Disclosure of Accounting Policies 41
E- 1520
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42 AS 1 (issued 1979)
E- 1521
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E- 1522
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Disclosure of Accounting Policies 45
E- 1524
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E- 1525
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Valuation of Inventories 43
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E- 1527
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Valuation of Inventories 49
E- 1528
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E- 1529
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") +$'$-'''%)*$$$&&'$$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
!
+ !
&' !!
&'
(+
" ,
-! ! ! ( & ( '
. %!! !-
/ %! !
%
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)
+! , "& (#% ! (" % % !
)
*+ ,
*+
- #
! -" ( " !& " %(" !
! ." " """"'"##(!& "("#"!/( &'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
!"#
$% &'&
E- 1577
! "#$%&'()
!"
#$ %&
#$ %&
#$ %&
#%$ &
#%$ %'
( ) )
!" #$%%##&"'$($##%%%"
94 AS 6 (issued 1982)
E- 1578
100 AS 6 (revised 1994)
)%$%$$%%"
%
!
"
#$ %
#$ %
#$
$ %#$
'
E- 1579
Depreciation Accounting 101
* )) %'%
+ , !
#$ %&
#$ &
#$ %
- . /%/% / 0
!
#$ &
#$ % &
#$ &
#%$ !
#$ &
E- 1580
102 AS 6 (revised 1994)
#$ %&
#$ '%&
#$
1 ) % %%%/
, %,% % ,
2 )% 3% 4 %' /5/%4%%%%%
/%%%0 / %3/ % %%%
( %%
E- 1581
Depreciation Accounting 103
#$%#$ #$ #$ % ,3%% /
% % 67,+- % 8 9 %%%% 39%% /
* 8
+ % ,% / 8 % 0 3 3 /
- 8 -% %%% %
E- 1582
104 AS 6 (revised 1994)
% %
1 3 % % %3% %
,
"(
" ) * + , - -
*$+"
E- 1583
Depreciation Accounting 105
*
""
#$ %
#$ %
#$
" , +
"' ) +
". + ,
"/ + -
"0 -
E- 1584
106 AS 6 (revised 1994)
"1
#$ %
#$ %
#$
"2
#$ %
#$
E- 1585
!
" #!
"$ ##
% #&
$ #'!!
$$
E- 1586
108 AS 7 (revised 2002)
! " #$%&'()*
!"
!"#$%&&% ''()(%&& ! * " +", -**!.*'''!'#''!)!/*#!!"''#!!
E- 1587
Construction Contracts 109
!
# $ $ %!!&
' (
)* !%
)*
E- 1588
110 AS 7 (revised 2002)
+ , ! !! ! " ---# !
. &/
" #$
%& $'
%& $ '
%& $
( $
%& )'
%& $'
%& *
+ $
E- 1589
Construction Contracts 111
%& $'
%&
, -$
%& $'
%& $)$
%& $'
%&
00 , !!(
)* &%
)* ! %
)* %
)* ! !
E- 1590
112 AS 7 (revised 2002)
0- $$1!$(
)* %
)*
0# $ $! (
)* %
)*
0' " ! ! " (
)* !%
)*
. -
%& '
E- 1591
Construction Contracts 113
%& $ '
%&
0. ,(
)* %
)* %
)* &%
)* &%
)* &%
)* %
)* !%
)*
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02 ,(
)* %
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E- 1592
114 AS 7 (revised 2002)
, ,$)$*0.,
03 ,
04 ,!(
)* %
)* %
)* %
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-5 ,/6!&
E- 1593
Construction Contracts 115
# $ $ $$!.
/
%& $'
%& '
%& '
%&
! /
%& '
%&
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E- 1594
116 AS 7 (revised 2002)
!!
-+ 7 ,!/!!!#+
-. $
-2 6 !
-3 $(
)* 8 %
)* !%
)*
"
E- 1595
Construction Contracts 117
-4 9(
)* %
)* %
)*
#5 6 1!!(
)* %
)*
! #
%& $$'
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!.
#- 9:
E- 1596
118 AS 7 (revised 2002)
!!$/!"!!!#+
## ,!1!!(
)* &%
)* %
)* !%
)* %
)*
!0 #$$!
!!. #$
#. (
)* %
E- 1597
Construction Contracts 119
)* %
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"#2 )$)$*+: ; ",$ *!&
#!(
%& $$'
%& $'
%&
!+
%& %&'
%& $$'
%&
'5
120 AS 7 (revised 2002)
$
0
%& )'
%& )
'- (
)* %
)*
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'# (
)* %
)*
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'' $ $ )$*', 1=$ 9 ,
/"%*/$*0*(*''!")!#!#!#1' ! 1 ! #! ' $ !"
E- 1599
Construction Contracts 121
+
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122 AS 7 (revised 2002)
$(
)0 >- >#
" 4555 4555 4555
? @ -55 -55
4555 4-55 4-55
, -54# .0.3 3-55
, +4+2 -5#- @
35+5 3-55 3-55
1 4+5 0555 0555
-.A 2'A 055A
-)2'A*!
Construction Contracts 123
()
124 AS 7 (revised 2002)
0(
,
)
Construction Contracts 125
D@'0)* --5
D@'0)* )-5*
#4)*'0)*'0)*(
)
!"#$
$!%&
'()&*"$+("$%$$
&&%)&
,! -
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!!
E- 1605
! "#$%&'()
! "
! "
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# $
%& '(
%& ')"(
!"#$%%&
122 AS 9 (issued 1985)
E- 1606
128 AS 9 (issued 1985)
%& ' (
%& '
* +,-.$
%& '""),(
%& /"(
%& ', 0 (
%& ' (
%& /
' ())* $' ++'&$'%&,())*-* -++./01$+%%&%2
E- 1607
Revenue Recognition 129
! "
# $
1 ' 2, " "
34 ""4 5" 4' 4 4
E- 1608
130 AS 9 (issued 1985)
6" 4
# 3"," ,74,4"""
' "
%& $.8, ' ""6" "
%& ".8,3 "" 4 , 4
E- 1609
Revenue Recognition 131
!"#$%&'("
$
%& !(
%& ! 4)""4 (
%& !
# 7"" / "
* ' " "
9
1 2" :, "
$
':,
# 2 4 ""","", 7"
E- 1610
132 AS 9 (issued 1985)
2 "
* 2 : " 4 0
3 " 2"
1 2 "
% &!' '
/"0
()
(*) ++
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(/) ++
''''
E- 1611
Revenue Recognition 133
0' 0 0 '''
() 0 1
() '
! 0'
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() 0
()
() . 2
E- 1612
134 AS 9 (issued 1985)
&34. 3$2 (3)
3
& *$+
' , 5"" :
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%& 0"
' 7"" % ) :4&
%&
'
E- 1613
Revenue Recognition 135
0,"
%&
'7- 4 . 4,7 " "
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'5" , "
/ %( + +
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E- 1614
136 AS 9 (issued 1985)
0 1
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2
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3
'" "
4 5
2","
6
"
)
& 57
7
E- 1615
Revenue Recognition 137
" :
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'6" ""07
. 7
3 " $
%& -.-.(
%& (
%& 7" ;" "
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E- 1616
138 AS 9 (issued 1985)
0
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E- 1617
!"#
$
%&!'! "#
$(
$)$
$'%'*' +!&
$ &
,&'"# %!&
"# %!&(
!&'
-% ./0
!&'
E- 1618
140 AS 10 (issued 1985)
! "#$%&'()
!"#!$#%#" % % ! " % $"% ## %'% !% ( )" '"##"!&!!"&'
)"'""!!#"#!"$ ""!!!!!"&
)"'"#"''""!!! *
+, %!$##-
+, ' # "% !# "!%%#.$#-
+, !#$!-
134 AS 10 (issued 1985)
E- 1619
Accounting for Fixed Assets 141
+$, $(
/!#$##$!"$$+,+$,&$%!&"$%'""
)"$""!##!"#&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)
"
! "##
$ "
% & '#'(')
* ##
& #' ' + ' ##
, &
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. / '
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' (&?#"$ ("%$"$ $ * (( "("#'$($&
$$
#$%%$
& @ ( "'"! " ( #"$("$$" ! $ "( # " %$"$ ""'( ""("%$ -) ""',#"&
&
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#
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
!!"#$%#$
!"#$%" &
!" '
!!() *
"
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'(
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E- 1650
172 AS 12 (issued 1991)
! " #$ %&'()
, -#""".,"))"//"".)0/,
+, -#"""".1
23 )4
23 4
23 .,
E- 1651
Accounting for Government Grants 173
! "
5, - ) . , $/ )"/",#"/")"% . )" " ",- ( ."".,
* '+
, -.)")."16(/".""("/"6(/".0",
,+ -6(.1
23 7 ()/ ,,/ . "0).)."""%" ,- "/ / ) """"(",
23 " / ") "").",
E- 1652
174 AS 12 (issued 1991)
, 6(.1
23 ,- ."""),-")0""."."",
23 %"%/ " . / . %/",
23 """("/"). "%".,
,5 """))",. ( ) " )" "( ", ),
, "6()""") " . ", )".2#""2#3/8!3,
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23 .)..""4"
E- 1653
Accounting for Government Grants 175
23 .))")").)",
7 " ").)",
,+ ")/"")/""))""""",
, "/ ) "/ " ".#""2#35/"9:;#8,
,5 /."" " "0%",#)" "" " ) ) . ,-.0".
176 AS 12 (issued 1991)
2 .- 3
&, "%"."""/.""")0,-""")).""",?""/"")"""."""),#""".""","")""""/,@./"")
Accounting for Government Grants 177
4 .--
', """"/""6:(,/""""%,
',+ # " "%"%.%"),$""/ " %. )")"))"%.)",
&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
!
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)+'&"*+$0"+% #"
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%)"("%"1&' $$"
,-. ///
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E- 1689
Employee Benefits 211
+$)" $!$&
,. /2
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E- 1690
212 AS 15 (revised 2005)
' !
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5 !
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E- 1691
7"4&"( 889:
! " #$%&'()*
34- 536 .
78 9--: ;
78 :9 - - : 5
!"#$%&&'( )*%&&+!,")-.+.,%&&/.0$#$%&&' ($()-) ( +#+'.1 $1 $ 232 *45 #*'"6. 0$#$%&&'( ($( $ ) 2 $ $("((2 78)%&&/"60$$) #$%&&'" ( 9": ;. ( ("
E- 1692
214 AS 15 (revised 2005)
5 3 0: 5
5 3 9 5
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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
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E- 1696
218 AS 15 (revised 2005)
"# +
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E- 1697
Employee Benefits 219
"#&5 .
78 90 ;
78 7 -89: 99-9-;
78 99-9-;
78 7 0 0 -8 5
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E- 1698
220 AS 15 (revised 2005)
",,61696#
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Employee Benefits 221
& 6
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222 AS 15 (revised 2005)
) ! ! ", ! #
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E- 1701
Employee Benefits 223
-9 - 5
5 = 909.
78 ;
78 -;
78 --
224 AS 15 (revised 2005)
78 0 550 5
9 - 5 9--- 5
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Employee Benefits 225
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226 AS 15 (revised 2005)
"# ,
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Employee Benefits 227
9 0- 5
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E- 1706
228 AS 15 (revised 2005)
78 =-;
78 5
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Employee Benefits 229
",#
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230 AS 15 (revised 2005)
$#%!&$$$5 9
Employee Benefits 231
& 6
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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;
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E- 1711
Employee Benefits 233
6 0
%$5 3 5@-0 530-0 9 9 - 9= - 5
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E- 1712
234 AS 15 (revised 2005)
9 0- -9 7 89- 53- 5
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E- 1713
Employee Benefits 235
#415&) #DDDDDDDDDDDDDDDDDDDDDDDDDDD
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E- 1714
236 AS 15 (revised 2005)
"5 * * 5
! " #$%&%
$5 3 -0 0 - 00 0-53 = - 5 * - -0.
78 - 7%!8;
78 -7&!8;
78 = 7!"#85
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5 34>,7=9 - E -8 - - 7&!8 7!"#85
!5 9 0- 99-5
E- 1715