Accounting Standard Interpretation

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 9, Virtual certainty supported by convincing evidence (Re.: AS 22)

ASI 10, Interpretation of paragraph 4(e) of AS 16 (Re.: AS 16)

ASI 13, Interpretation of paragraphs 26 and 27 of AS 18 (Re.: AS 18)

ASI 15, Notes to the Consolidated Financial Statements (Re.: AS 21)

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)