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                  BRILLIANT’S                     Accounting Standards                               47


                  AS11: The  Effects  of  Changes  in  Foreign  AS 11: \$m°aoZ EŠgM|O aoQ²>g  _| n[adV©Zm| H$m à^md
                         Exchange Rates (revised 2003)               (g§emo{YV 2003)
                  AS12: Accounting for Government Grants      AS 12: JdZ©_|Q> J«m§Q²>g Ho$ {bE AH$mC§qQ>J
                  AS13 : Accounting  for  Investments  (amen-  AS 13: B§doñQ>_|Q²>g Ho$ {bE AH$mC§qQ>J (g§emo{YV)
                         ded)*
                  AS14: Accounting for Amalgamations (ame-    AS 14: A‘mbJ‘oeZ Ho$ {bE AH$mC§qQ>J (g§emo{YV)
                         nded) *
                  AS 15: Employee Benefits (revised 2005)     AS 15: Eåßbm°`r ~oZr{\$Q²>g (g§emo{YV 2005)
                  AS16: Borrowing Costs                       AS 16: ~m°amoB§J H$m°ñQ²>g
                  AS17: Segment Reporting                     AS 17: go½_|Q> [anmo{Q>ªJ
                  AS18: Related Party Disclosures             AS 18: [aboQ>oS> nmQ>u {S>ñŠbmoOa
                  AS19: Leases                                AS 19: brOog
                  AS20: Earnings Per Share                    AS 20: A{Zª½g na eo`a
                  AS21: Consolidated  Financial  Statements   AS 21: H§$gmo{bS>oQ>oS> \$m`Z|{e`b ñQ>oQ>_|Q²>g (g§emo{YV)
                         (amended)*
                  AS22: Accounting for Taxes on Income        AS 22: Am` na Q>¡Šg Ho$ {bE AH$mC§qQ>J
                  AS23: Accounting  for  Investments  in      AS 23: H§$gmo{bS>oQ>oS> \$m`Z|{e`b ñQ>oQ>_|Q²>g _| Egmo{gEQ²>g
                         Associates  in  Consolidated  Financial     _| B§doñQ>_|Q²>g Ho$ {bE AH$mC§qQ>J
                         Statements
                  AS24: Discontinuing Operations              AS 24: {S>ñH§$Q>rÝ`yB§J Am°naoe§g
                  AS25: Interim Financial Reporting           AS 25: B§Q>o[a_ \$m`Z|{e`b [anmo{Q>ªJ
                  AS26: Intangible Assets                     AS 26: BÝQ>|{O~b AgoQ²>g
                  AS27: Financial Reporting of Interests in Joint  AS 27: Om°B§Q> d|Mg© _| B§Q>aoñQ²>g H$s \$m`Z|{e`b [anmo{Q>ªJ
                         Ventures
                  AS28: Impairment of Assets                  AS 28: AgoQ²>g H$m Båno`a_|Q>
                  AS29: Provisions,Contingent Liabilities  and  AS 29: àmo{dOÝg, H$pÝQ>¨OoÝQ> bm`{~{bQ>rO VWm H§$qQ>O|Q>
                         Contingent Assets (amended) *               Ag|Q²>g (g§emo{YV)
                      *ICAI has Amend AS 2, AS 4, AS 10, AS 13,   *ICAI Zo AS 2, AS 4, AS 10, AS 13, AS 14,
                  AS 14, AS 21, AS 29 and withdrawn AS6.      AS 21, AS 29 _| g§emoYZ {H$`m VWm AS 6 H$mo dmng {b`m&
                      Note: ICAI has announced on Nov. 15, 2016   ZmoQ>… ICAI Zo 15 Zd§~a 2016 H$mo KmofUm H$s {H$
                  that
                  AS30: Financial  Instruments:  Recognition  AS 30: \$m`Z|{e`b B§ñQ¯>_§oQ²>g… nhMmZ VWm _mnZ&
                         and measurement.
                  AS31: Financial Instruments: Presentation.  AS 31: \$m`Z|{e`b B§ñQ¯>_§oQ²>g… àñVw{V&
                  AS32: Financial Instruments: Disclosures.   AS 32: \$m`Z|{e`b B§ñQ¯>_§oQ²>g… {S>ñŠbmoOa ñQ>¢S>S²>©g
                         Stands  withdrawn.                   dmng {b`o J`o&
                      i.e. AS 30, AS 31, AS 32 withdrawn by ICAI.  AWm©V² AS 30, AS 31, AS 32 ICAI Ûmam dmng
                                                              {b`o J`o&
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