Official AS references and practical application pages—kept separate, connected and easy to use.
Use the official compendium for the governing requirements and Newton’s 29 dedicated pages for transaction examples, journal patterns, close controls and review questions.
Do not start with a journal entry.
Confirm applicability
Determine company/non-company status, entity classification, exemptions and the applicable notified framework.
Read the official standard
Review objective, scope, definitions, recognition, measurement, presentation and disclosure.
Use the practical explainer
Translate the requirement into entries, schedules, reconciliations, controls and financial-statement presentation.
Current ICAI and notified-framework references.
Accounting Standards Compendium
Current source page for Accounting Standards as on April 1, 2025, including HTML and official standard files.
Open compendium ↗AS as on April 1, 2025
Direct official index of individual standards, from AS 1 through AS 29.
Open standard index ↗Companies (Accounting Standards) Rules
Use the notified rules and amendments when preparing company financial statements under AS.
Open notified-rules page ↗AS Quick Referencer
Concise cross-reference for scope, recognition, measurement and disclosure. Verify conclusions against the full text.
Open official quick referencer ↗AS Disclosure Checklist
Structured checklist for financial-statement note preparation and review.
Open official checklist ↗Framework for Financial Statements
Foundational concepts for elements, recognition, measurement and presentation.
Open framework source ↗All 29 numbered standards are individually explained.
AS 6 and AS 8 remain visible for numbering continuity and are clearly marked as withdrawn.
Disclosure of Accounting Policies
Current numbered explainer. Includes practical application, journal pattern, controls and reviewer questions.
Valuation of Inventories
Current numbered explainer. Includes practical application, journal pattern, controls and reviewer questions.
Cash Flow Statements
Current numbered explainer. Includes practical application, journal pattern, controls and reviewer questions.
Contingencies and Events After the Balance Sheet Date
Current numbered explainer. Includes practical application, journal pattern, controls and reviewer questions.
Net Profit or Loss, Prior Period Items and Changes in Accounting Policies
Current numbered explainer. Includes practical application, journal pattern, controls and reviewer questions.
Depreciation Accounting (withdrawn)
Withdrawn; see AS 10 / AS 26. Includes practical application, journal pattern, controls and reviewer questions.
Construction Contracts
Current numbered explainer. Includes practical application, journal pattern, controls and reviewer questions.
Accounting for Research and Development (withdrawn)
Withdrawn; see AS 10 / AS 26. Includes practical application, journal pattern, controls and reviewer questions.
Revenue Recognition
Current numbered explainer. Includes practical application, journal pattern, controls and reviewer questions.
Property, Plant and Equipment
Current numbered explainer. Includes practical application, journal pattern, controls and reviewer questions.
Effects of Changes in Foreign Exchange Rates
Current numbered explainer. Includes practical application, journal pattern, controls and reviewer questions.
Accounting for Government Grants
Current numbered explainer. Includes practical application, journal pattern, controls and reviewer questions.
Accounting for Investments
Current numbered explainer. Includes practical application, journal pattern, controls and reviewer questions.
Accounting for Amalgamations
Current numbered explainer. Includes practical application, journal pattern, controls and reviewer questions.
Employee Benefits
Current numbered explainer. Includes practical application, journal pattern, controls and reviewer questions.
Borrowing Costs
Current numbered explainer. Includes practical application, journal pattern, controls and reviewer questions.
Segment Reporting
Current numbered explainer. Includes practical application, journal pattern, controls and reviewer questions.
Related Party Disclosures
Current numbered explainer. Includes practical application, journal pattern, controls and reviewer questions.
Leases
Current numbered explainer. Includes practical application, journal pattern, controls and reviewer questions.
Earnings Per Share
Current numbered explainer. Includes practical application, journal pattern, controls and reviewer questions.
Consolidated Financial Statements
Current numbered explainer. Includes practical application, journal pattern, controls and reviewer questions.
Accounting for Taxes on Income
Current numbered explainer. Includes practical application, journal pattern, controls and reviewer questions.
Investments in Associates in Consolidated Financial Statements
Current numbered explainer. Includes practical application, journal pattern, controls and reviewer questions.
Discontinuing Operations
Current numbered explainer. Includes practical application, journal pattern, controls and reviewer questions.
Interim Financial Reporting
Current numbered explainer. Includes practical application, journal pattern, controls and reviewer questions.
Intangible Assets
Current numbered explainer. Includes practical application, journal pattern, controls and reviewer questions.
Financial Reporting of Interests in Joint Ventures
Current numbered explainer. Includes practical application, journal pattern, controls and reviewer questions.
Impairment of Assets
Current numbered explainer. Includes practical application, journal pattern, controls and reviewer questions.
Provisions, Contingent Liabilities and Contingent Assets
Current numbered explainer. Includes practical application, journal pattern, controls and reviewer questions.
Official text → transaction analysis → journal → reconciliation → disclosure → review
The Newton pages do not reproduce the standards. They help accounts professionals connect requirements to the accounting records, supporting evidence and financial statements.