List of Guidance Notes on Accounting Aspects. Guidance Note on Terms Used in Financial Statements. Mode of Valuation of Fixed Assets. Guidance Note on Treatment of Reserves Created on Revaluation of Fixed Assets. Guarantees and Counter-Guarantees Given by Companies. Guidance Note on Accounting for Changing Prices. Guidance Note on Accrual Basis of Accounting. Guidance Note on Accounting for .

The following list links to a brief summary of the individual International Accounting Standard currently in force or issued recently and not yet effective. Where an IAS has been superseded by a subsequent International Accounting Standard, it is not listed. The official full text of the Standards is available only by purchasing the annual Bound Volume or subscribing to IAS on CD-ROM. The following unofficial summaries are, by their nature, incomplete.

Return of income and Return of Fringe Benefits - For Non-Corporate assessees not claiming exemption under section 11 and having income from business or profession. Return of income for block assessment. Return of income - For Non-Corporate assessees not claiming exemption under section 11 and not having income from business or profession.