• CAS-6 (Revised 2017)

• CAS-7 (Revised 2017)

• CAS-12 (Revised 2017)

• CAS -16 (Revised 2017)

CAS -17 (Revised 2017)

 CAS 24 : treatment of Revenue in Cost Statements.

The Institute of Cost Accountants of India (ICAI) has issued two new Cost Accounting Standards (CAS), CAS 23 and CAS 24

The standard (CAS 23) provides guidance on following matters:-

  1. Principles of measurement of Overburden Removal Cost;

  2. Apportionment of Overburden Removal Cost over various activities of the entity;

  3. Presentation and disclosures of Overburden Removal Cost in the Cost Statements.

Full standards can be reached at following URL:

CAS 23: http://icmai.in/upload/CASB/CAS-23.pdf

CAS 24 provides guidance on following matters:-

  1. Principles of measurement of revenue;

  2. Assignment of revenue;

  3. Presentation and disclosures of revenue in the cost statements.

Standard can be download at following :-

CAS 24:http://icmai.in/upload/CASB/CAS-24.pdf

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