- ASI 1, Substantial Period of Time (AS 16)
- Revised ASI 3, Accounting for Taxes on Income in the situations of Tax Holiday under sections 80-IA and 80-IB of the Income-tax Act, 1961 (Re.: AS 22)
- ASI 4, Losses under the head Capital Gains (Re.: AS 22)
- ASI 5, Accounting for Taxes on Income in the situation of Tax Holiday under Sections 10A and 10B of the Income-tax Act, 1961 (Re.: AS 22)
- ASI 6, Accounting for Taxes on Income in the context of Section 115JB of the Income-tax Act, 1961 (Re.: AS 22)
- ASI 7, Disclosure of deferred tax assets and deferred tax liabilities in the balance sheet of a company (Re.: AS 22)
- ASI 8, Interpretation of the term ‘Near Future’ (Re.: AS 21, AS 23 and AS 27)
- ASI 9, Virtual certainty supported by convincing evidence (Re.: AS 22)
- ASI 10, Interpretation of paragraph 4(e) of AS 16 (Re.: AS 16)
- ASI 12, Applicability of AS 20 (Re.: AS 20)
- ASI 13, Interpretation of paragraphs 26 and 27 of AS 18 (Re.: AS 18)
- ASI 14, Disclosure of Revenue from Sales Transactions (Re.: AS 9)
- ASI 15, Notes to the Consolidated Financial Statements (Re.: AS 21)
- ASI 16, Treatment of Proposed Dividend under AS 23 (Re.: AS 23)
- ASI 17, Adjustments to the Carrying Amount of Investment arising from Changes in Equity not Included in the Statement of Profit and Loss of the Associate (Re.: AS 23)
- ASI 18, Consideration of Potential Equity Shares for Determining whether an Investee is an Associate under AS 23 (Re.: AS 23)
- ASI 19, Interpretation of the term ‘intermediaries’ (Re.: AS 18)
- Revised ASI 20, Disclosure of Segment Information (Re.: AS 17)
- SI 21, Non-Executive Directors on the Board – whether related parties (Re.: AS 18)
- ASI 22, Treatment of Interest for determining Segment Expense (Re.: AS 17)
- ASI 23, Remuneration paid to key management personnel – whether a related party transaction (Re.: AS 18)
- ASI 24, Definition of ‘Control’ (Re.: AS 21)
- ASI 25, Exclusion of a subsidiary from consolidation (Re.: AS 21)
- ASI 26, Accounting for taxes on income in the consolidated financial statements (Re.: AS 21)
- ASI 27, Applicability of AS 25 to Interim Financial Results (Re.: AS 25)
- ASI 28, Disclosure of parent’s/venturer’s shares in post-acquisition reserves of a subsidiary/jointly controlled entity (Re.: AS 21 and AS 27)
- ASI 29, Turnover in case of Contractors’ (Re.: AS 7 (revised 2002)
