Accounting standards for Local Bodies (ASLB) issued by ICAI

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The Institute of Chartered Accountants of India (ICAI) has issued Accounting standards for Local Bodies. To download the Accounting standards, click the below mentioned links:-


ASLB – 1 Presentation of Financial Statements

ASLB – 2 Cash Flow Statements

ASLB – 3 Accounting policies, changes in Accounting estimates and errors

ASLB – 5 Borrowing costs

ASLB – 9 Revenue from Exchange Transactions

ASLB – 11 Construction Contracts

ASLB – 12 Inventories

ASLB – 14 Events after the Reporting date

ASLB – 17 Property, Plant and Equipment

ASLB – 18 Segment Reporting

ASLB – 19 Provision, Contingent liabilities and Contingent Assets

ASLB – 24 Presentation of Budget information in Financial statements

ASLB – 31 Intangible AssetsASLB – Financial reporting under cash basis of accounting

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