If you want the bare text of accounting standards as released by the ICAI then use the following link Link: https://resource.cdn.icai.org/44492bos34356sm-ap-b.pdf if you want the study material related to accounting standards then it is divided into 2 PDF files whose links are provided below, please use them Part 1:https://resource.cdn.icai.org/44461bos34356sm-mod1-cp1a.pdf Part 2: https://resource.cdn.icai.org/44462bos34356sm-mod1-cp1b.pdf