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                  BRILLIANT’S                     Accounting Standards                               61


                  International  Accounting Standards  Board  Ûmam g§Mm{bV hmoZo bJm Wm {OgHo$ gXñ` {díd H$s
                  (IASB) in  2001 when  it was  governed by  an  \$m`Z|{e`b H$å`y{ZQ>r Omo gmd©O{ZH$ {hV H$m à{V{Z{YËd
                  independent  Board  whose  members  are
                  appointed by Trustees, drawn from the world's  H$aVo h¢ CZgo {b`o J`o Q´>ñQ>rO Ûmam {Z¶w³V {H$¶o OmVo h¢&
                  financial community, who represent the public  IASB Ûmam Omar Z¶o B§Q>aZoeZb AH$mC§qQ>J ñQ>¢S>S²>g©
                  interest.  New  International  Accounting   B§Q>aZoeZb \$m`Z|{e`b [anmo{Q>ªJ ñQ>¢S>S²>©g (IFRS) H$hbmVo
                  Standards issued  by the  IASB are  known as
                                                              h¢& IASB Ûmam Omar {H$`o J`o g§emo{YV IASs H$mo IASS
                  International  Financial  Reporting  Standards
                  (IFRS). Revised IASs issued by the IASB are still  ^r H$hm OmVm h¡&
                  known as IASS.
                               International Accounting Standards / B§Q>aZoeZb AH$mC§qQ>J ñQ>¢S>S²>©g

                  S.No.                               Name                                         Issued

                  IAS 1  Presentation of Financial Statements / \$m`Z|{e`b ñQ>oQ>_|Q²>g H$s àñVw{V  2007*
                  IAS 2  Inventories / B§d|Q>arO                                                 2005*
                         Consolidated Financial Statements / H§$gmo{bS>oQ>oS> \$m`Z|{e`b ñQ>oQ>_|Q²>g
                  IAS 3  Superseded in 1989 by IAS 27 and IAS 28
                         IAS 27 VWm IAS 28 Ûmam 1989 _| hQ>m {X`m J`m                            1976
                  IAS 4  Depreciation Accounting Withdrawn in 1999
                         S>o{à{gEeZ AH$mC§qQ>J 1989 _| dmng {b`m J`m

                  IAS 5  Information to Be Disclosed in Financial Statements
                         \$m`Z|{e`b ñQ>oQ>_|Q²>g _| {S>ñŠbmoO H$s OmZo dmbr gyMZm

                         Superseded by IAS 1 effective 1 July 1998
                         1 OwbmB© 1998 H$mo à^mdr IAS 1 Ûmam hQ>m {X`m                           1976

                  IAS 6  Accounting Responses to Changing Prices
                         M|qOJ àmBgog Ho$ {bE AH$mC§qQ>J [añnm±gog
                         Superseded by IAS 15, which was withdrawn December 2003
                         IAS 15 Ûmam ^§J H$a {X`m J`m {Ogo {Xg§~a 2003 _| dmng bo {b`m Wm
                  IAS 7  Statement of Cash Flows / H¡$e âbmo H$m ñQ>oQ>_|Q>                      1992
                  IAS 8  Accounting Policies, Changes in Accounting Estimates and Errors
                         AH$mC§qQ>J nm°{bgrO, AH$mC§{Q>§J EñQ>r_oQ²>g VWm Eag© _| n[adV©Z        2003
                  IAS 9  Accounting for Research and Development Activities
                         [agM© VWm S>odbn_|Q> J{V{d{Y`m| Ho$ {bE AH$mC§qQ>J
                         Superseded by IAS 38 effective 1 July 1999
                         1 OwbmB© 1999 H$mo à^mdr IAS 38 Ûmam ^§J H$a {X`m
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