LIST OF ACCOUNTING STANDARDS Issued by ICAI

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As1 Disclosure of Accounting Policies01/04/1993 All Level

As2 Valuation of Inventories (Revised) 01/04/1999 All Level

As3Cash Flow Statement (Revised) 01/04/2001 Level I

AS4Contingencies and Events Occurring After the Balance Sheet Date 01/04/1998 All Level

As5 Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies (Revised) 01/04/1996 All Level

As6 Depreciation Accounting (Revised) 01/04/1995 All Level

As7 Construction Contracts (Revised) 01/04/2002 All Level

As8 Research & Development-REMOVED( Now included in AS – 26)

As9 Revenue Recognition 01/04/1993 All Level

As10 Accounting for Fixed Assets 01/04/1993 All Level

As11 The Effects of Changes in Foreign Exchange Rates (Revised) 01/04/2004 All Level

As12 Accounting for Government Grants 01/04/1994 All Level

AS13 Accounting for Investments 01/04/1995 All Level

AS14 Accounting for Amalgamations 01/04/1995 All Level

As15 Employee Benefits 01/04/2006 All Level

As16 Borrowing Costs 01/04/2000 All Level

As17 Segment Reporting 01/04/2001 Level I

As18 Related Party Disclosures 01/04/2001 Level I

As19 Leases 01/04/2001 All Level

As20 Earning Per Shares 01/04/2001 Level I

As21 Consolidated Financial Statement 01/04/2001 Enterprises preparing CFS∗

As22 Accounting for Taxes on Income 01/04/2001 Listed Companies{ 01/04/2002  Other Companies}

As23 Accounting for Investment in Associates in Consolidated Financial Statement 01/04/2002 Enterprises preparing CFS

As24 Discontinuing Operations 01/04/2004 Level I

As25 Interim Financial Statement 01/04/2002 Level I

As26 Intangible Assets 01/04/2003 All Level

As 27 Financial Reporting of Interests in Joint Ventures 01/04/2002 Enterprises Preparing CFS

As28 Impairment of Assets 01/04/2004 Level I {01/04/2006 Level II} {01/04/2008 Level III}

As29 Provisions, Contingent Liabilities and Contingent Assets 01/04/2004 All Level

As 30 Financial Instruments: Recognition and Measurement 01/04/2011 Level I

As31 Financial Instruments: Presentation 01/04/2011 Level I

As32 Financial Instruments: Disclosures 01/04/2011 Level I