CA Intermediate Exam > CA Intermediate Notes > Advanced Accounting for CA Intermediate > PPT: Accounting Standards (28)
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Page 1
OVERVIEW
OVERVIEW
?
Applicability
Applicability
?
Scope
Scope
?
Objective
Objective
?
Computation
Computation
?
Accounting Treatment
Accounting Treatment
?
Disclosure
Disclosure
?
Transitional Provisions
Transitional Provisions
Page 2
OVERVIEW
OVERVIEW
?
Applicability
Applicability
?
Scope
Scope
?
Objective
Objective
?
Computation
Computation
?
Accounting Treatment
Accounting Treatment
?
Disclosure
Disclosure
?
Transitional Provisions
Transitional Provisions
APPLICABILITY
APPLICABILITY
?
LEVEL 1 ENTERPRISES
LEVEL 1 ENTERPRISES
?
LEVEL 2 ETERPRISES
LEVEL 2 ETERPRISES
?
LEVEL 3 ENTERPRISES
LEVEL 3 ENTERPRISES
Page 3
OVERVIEW
OVERVIEW
?
Applicability
Applicability
?
Scope
Scope
?
Objective
Objective
?
Computation
Computation
?
Accounting Treatment
Accounting Treatment
?
Disclosure
Disclosure
?
Transitional Provisions
Transitional Provisions
APPLICABILITY
APPLICABILITY
?
LEVEL 1 ENTERPRISES
LEVEL 1 ENTERPRISES
?
LEVEL 2 ETERPRISES
LEVEL 2 ETERPRISES
?
LEVEL 3 ENTERPRISES
LEVEL 3 ENTERPRISES
LEVEL 1 ENTERPRISES (LARGE)
LEVEL 1 ENTERPRISES (LARGE)
APPLICABLE w.e.f
APPLICABLE w.e.f
1/4/2004
1/4/2004
1. ALL LISTED ENTERPRISES
1. ALL LISTED ENTERPRISES
2.ENTERPRISES UNDER PROCESS OF LISTING
2.ENTERPRISES UNDER PROCESS OF LISTING
3.OTHER ENTERPRISES EXCEEDING TURNOVER
3.OTHER ENTERPRISES EXCEEDING TURNOVER
RS.50 CRORES
RS.50 CRORES
4.FINANCIAL INSTITUTION, BANKS, INSURANCE CO.
4.FINANCIAL INSTITUTION, BANKS, INSURANCE CO.
5.COMMERCIAL ENTERPRISES HAVING BORROWINGS
5.COMMERCIAL ENTERPRISES HAVING BORROWINGS
MORE THAN Rs.10 CRORES.
MORE THAN Rs.10 CRORES.
Page 4
OVERVIEW
OVERVIEW
?
Applicability
Applicability
?
Scope
Scope
?
Objective
Objective
?
Computation
Computation
?
Accounting Treatment
Accounting Treatment
?
Disclosure
Disclosure
?
Transitional Provisions
Transitional Provisions
APPLICABILITY
APPLICABILITY
?
LEVEL 1 ENTERPRISES
LEVEL 1 ENTERPRISES
?
LEVEL 2 ETERPRISES
LEVEL 2 ETERPRISES
?
LEVEL 3 ENTERPRISES
LEVEL 3 ENTERPRISES
LEVEL 1 ENTERPRISES (LARGE)
LEVEL 1 ENTERPRISES (LARGE)
APPLICABLE w.e.f
APPLICABLE w.e.f
1/4/2004
1/4/2004
1. ALL LISTED ENTERPRISES
1. ALL LISTED ENTERPRISES
2.ENTERPRISES UNDER PROCESS OF LISTING
2.ENTERPRISES UNDER PROCESS OF LISTING
3.OTHER ENTERPRISES EXCEEDING TURNOVER
3.OTHER ENTERPRISES EXCEEDING TURNOVER
RS.50 CRORES
RS.50 CRORES
4.FINANCIAL INSTITUTION, BANKS, INSURANCE CO.
4.FINANCIAL INSTITUTION, BANKS, INSURANCE CO.
5.COMMERCIAL ENTERPRISES HAVING BORROWINGS
5.COMMERCIAL ENTERPRISES HAVING BORROWINGS
MORE THAN Rs.10 CRORES.
MORE THAN Rs.10 CRORES.
LEVEL – II ENTERPRISES
LEVEL – II ENTERPRISES
(MEDIUM)
(MEDIUM)
APPLICABLE w e f
APPLICABLE w e f
01/04/2006
01/04/2006
1.TURNOVER (Rs.40LAKHS TO Rs.50CRORES)
1.TURNOVER (Rs.40LAKHS TO Rs.50CRORES)
2.BORROWINGS (Rs.1CRORE TO Rs.10CRORES)
2.BORROWINGS (Rs.1CRORE TO Rs.10CRORES)
LEVEL – III ENTERPRISES
LEVEL – III ENTERPRISES
(SMALL)
(SMALL)
APPLICABLE w e f
APPLICABLE w e f
01/04/2008
01/04/2008
TO ALL REMAINING ENTERPRISES
TO ALL REMAINING ENTERPRISES
Page 5
OVERVIEW
OVERVIEW
?
Applicability
Applicability
?
Scope
Scope
?
Objective
Objective
?
Computation
Computation
?
Accounting Treatment
Accounting Treatment
?
Disclosure
Disclosure
?
Transitional Provisions
Transitional Provisions
APPLICABILITY
APPLICABILITY
?
LEVEL 1 ENTERPRISES
LEVEL 1 ENTERPRISES
?
LEVEL 2 ETERPRISES
LEVEL 2 ETERPRISES
?
LEVEL 3 ENTERPRISES
LEVEL 3 ENTERPRISES
LEVEL 1 ENTERPRISES (LARGE)
LEVEL 1 ENTERPRISES (LARGE)
APPLICABLE w.e.f
APPLICABLE w.e.f
1/4/2004
1/4/2004
1. ALL LISTED ENTERPRISES
1. ALL LISTED ENTERPRISES
2.ENTERPRISES UNDER PROCESS OF LISTING
2.ENTERPRISES UNDER PROCESS OF LISTING
3.OTHER ENTERPRISES EXCEEDING TURNOVER
3.OTHER ENTERPRISES EXCEEDING TURNOVER
RS.50 CRORES
RS.50 CRORES
4.FINANCIAL INSTITUTION, BANKS, INSURANCE CO.
4.FINANCIAL INSTITUTION, BANKS, INSURANCE CO.
5.COMMERCIAL ENTERPRISES HAVING BORROWINGS
5.COMMERCIAL ENTERPRISES HAVING BORROWINGS
MORE THAN Rs.10 CRORES.
MORE THAN Rs.10 CRORES.
LEVEL – II ENTERPRISES
LEVEL – II ENTERPRISES
(MEDIUM)
(MEDIUM)
APPLICABLE w e f
APPLICABLE w e f
01/04/2006
01/04/2006
1.TURNOVER (Rs.40LAKHS TO Rs.50CRORES)
1.TURNOVER (Rs.40LAKHS TO Rs.50CRORES)
2.BORROWINGS (Rs.1CRORE TO Rs.10CRORES)
2.BORROWINGS (Rs.1CRORE TO Rs.10CRORES)
LEVEL – III ENTERPRISES
LEVEL – III ENTERPRISES
(SMALL)
(SMALL)
APPLICABLE w e f
APPLICABLE w e f
01/04/2008
01/04/2008
TO ALL REMAINING ENTERPRISES
TO ALL REMAINING ENTERPRISES
AS-28 applies to all assets other than following:
AS-28 applies to all assets other than following:
1.Inventories(AS-2)
1.Inventories(AS-2)
2.Assets arising from construction contract
2.Assets arising from construction contract (AS-7) (AS-7)
3.Financial assets/Investments(AS-13)
3.Financial assets/Investments(AS-13)
4.Defered tax assets(AS-22)
4.Defered tax assets(AS-22)
SCOPE
SCOPE
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About this Document
Sep 26, 2025
Last updated
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