Function and scope of the accounting standards board, Accounting Basics

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Function and scope of the Accounting Standards Board:

The major function of ASB is to originate accounting standards so that the Council of the Institute in India may set up such type of standards. The foundation is one of the members of the International Accounting Standards Committee (IASC) and has decided to maintain the purposes  of IASC. The Accounting Standards will be subject below the authority of the council.   ASB is also accountable for circulate the Accounting Standards and of persuading the disturbed parties for adopting them in the preparation and presentation of financial statements. ASB will subject management quotes on the Accounting Standards and give illumination on issues arising there from.  ASB is also accountable for reviewing the Accounting Standards at periodical time.


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