ICAI (Institute of Chartered Accountants of India) has issued a total of 32 Accounting Standards till date. These standards are issued to provide guidelines and principles for preparation and presentation of financial statements of a business entity.

The Accounting standards issued by ICAI are mandatory to be followed by all companies, except for small and medium-sized entities (SMEs) that have an option to follow the simplified version of these standards.

The 32 Accounting Standards issued by ICAI can be divided into the following categories:

1. Accounting Standards related to Disclosure of Accounting Policies:
- AS 1: Disclosure of Accounting Policies

2. Accounting Standards related to Valuation of Assets and Liabilities:
- AS 2: Valuation of Inventories
- AS 4: Contingencies and Events Occurring After the Balance Sheet Date
- AS 10: Property, Plant and Equipment
- AS 11: The Effects of Changes in Foreign Exchange Rates
- AS 12: Accounting for Government Grants
- AS 13: Accounting for Investments
- AS 16: Borrowing Costs
- AS 17: Segment Reporting
- AS 18: Related Party Disclosures
- AS 19: Leases
- AS 20: Earnings Per Share
- AS 26: Intangible Assets

3. Accounting Standards related to Revenue Recognition:
- AS 7: Construction Contracts
- AS 9: Revenue Recognition
- AS 11: The Effects of Changes in Foreign Exchange Rates
- AS 18: Related Party Disclosures

4. Accounting Standards related to Consolidation of Financial Statements:
- AS 21: Consolidated Financial Statements
- AS 23: Accounting for Investments in Associates in Consolidated Financial Statements
- AS 27: Financial Reporting of Interests in Joint Ventures
- AS 28: Impairment of Assets

5. Accounting Standards related to Miscellaneous Topics:
- AS 3: Cash Flow Statements
- AS 5: Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies
- AS 6: Depreciation Accounting
- AS 8: Accounting for Research and Development
- AS 14: Accounting for Amalgamations
- AS 22: Accounting for Taxes on Income
- AS 24: Discontinuing Operations

In conclusion, the 32 Accounting Standards issued by ICAI cover various aspects of accounting principles and provide guidance for preparation and presentation of financial statements of a business entity.