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As 30,31 n 32

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(Querist)
08 June 2012 plz anyone guide me that what are the topics covered under AS 30,31 n 32 ?
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CA SMR

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CA SMR (Expert)
08 June 2012 These deal with Financial Statements.
AS 31:Distinguishes Debt from Equity
AS 30: Requirements towards recognition and measurement of the instruments
AS 32:Deals with disclosures of Financial instruments
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Nitish Agrawal

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Nitish Agrawal (Querist)
08 June 2012 ok fine now plz tell me, are 'Share based payment' and 'mutual fund' topics also part of AS 30, 31 n 32
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