
![]() |
Accounting Standards for Local Bodies (ASLB)
|
- Preface to the Accounting Standards for Local Bodies
- ASLB 1, ‘Presentation of Financial Statements’
- ASLB 2, ‘Cash Flow Statements’
- ASLB 3, ‘Accounting Policies, changes in Accounting Estimates and Errors’
- ASLB 5, ‘Borrowing Costs’
- ASLB 9, ‘Revenue from exchange Transactions’
- ASLB 11, ‘Construction Contracts’
- ASLB 12, ‘Inventories’
- ASLB 14, ‘Events after the Reporting Date’
- ASLB 17, ‘Property, Plant and Equipment’
- ASLB 18, ‘Segment Reporting’
- ASLB 19, ‘Provisions, Contingent Liabilities and Contingent Assets’
- ASLB 20, ‘Related Party Disclosures’
- ASLB 24, ‘Presentation of Budget Information in Financial Statements’
- ASLB 31, ‘Intangible Assets’
- Cash basis ASLB on ‘Financial Reporting under Cash Basis of Accounting’
![]() |
Synergies with Various Government Bodies & Regulators
|
![]() |
State Links
|
![]() |
Publications and Resource Material
|
- Compendium of Accounting Standards for Local Bodies (Part II).
- Compendium of Accounting Standards for Local Bodies
- Accrual Accounting for Local Bodies (Elected Representative &Stakeholders)-English version
- Accrual Accounting for Local Bodies (Elected Representative &Stakeholders)-Hindi version
- Municipal Bonds for financing urban infrastructure in India: An overview
- Status Paper on Accounting reforms in Local Bodies In India and Role of Chartered Accountants
- Government Accounting System in Developed and Developing Countries – A Comparative Analysis
- Commonly Used Terms in Public Finance & Government Accounting
- Commonly Used Terms in Public Finance & Government Accounting – Hindi
- The Dynamics of Local Governance in India
- Quick Insight on Accrual Accounting
- Government Accounting Reforms: An Overview
- Study Report On “Accounting On Food, Fertilisers & Oil Subsidy”
- A Bird’s eye view
- Changing Times in Government Accounting
- Commonly Used Terms in Public Finance & Government Accounting
- Fiscal Responsibility and Budget Management Act – A Review of the Performance of Enacted States
- Trends and Patterns in Public Finance: Theoretical and Empirical Aspect
- Performance of State Government in Hospitality Sector
- A Study Report on Government Scheme: Financial Implications and Effects
- Issues in Public Finance
![]() |
State Level Task Force
|
![]() |
Photo Gallery/Public Releases
|
- Photograph of Train the Trainer Programme for prospective faculties for “Government & Public Financial Management Reforms: Local Self Government Perspective.” on 3rd December, 2019 at The Leela Ambience Convention Hotel, Surajmal Vihar, Delhi.
- Photograph of Train the Trainer Programme for prospective faculties for “Government & Public Financial Management Reforms: Local Self Government Perspective.” on 28th November, 2019 at ICAI Tower, BKC, Mumbai.
- CA. Dhiraj Kumar Khandelwal, Chairman, Committee on Public Finance & Accounting Standards for Local Bodies (CPF&ASLB) in a meeting with Ms. Alarmelmangai D. (IAS), Director, Urban Development, Chhattisgarh on 26.08.2019
- CA. Dhiraj Kumar Khandelwal, Chairman, Committee on Public Finance & Accounting Standards for Local Bodies (CPF&ASLB) and CA. Babu Abraham Kallivayalil, Central Council Member, in a meeting with Shri T. K. Jose, IAS, Additional Chief Secretary, Local Self Government, Kerala on 13.08.2019
- CA. Dhiraj Kumar Khandelwal, Chairman, Committee on Public Finance & Accounting Standards for Local Bodies (CPF&ASLB) and CA. Babu Abraham Kallivayalil, Central Council Member, in a meeting with Shri Manoj Joshi, IAS, Additional Chief Secretary, Finance, Kerala on 13.08.2019
- CA. Dhiraj Kumar Khandelwal, Chairman, Committee on Public Finance & Accounting Standards for Local Bodies (CPF&ASLB) and CA. Babu Abraham Kallivayalil, Central Council Member, in a meeting with Dr. B.S. Thirumeni IAS, Director, Department of Panchayats, Kerala on 13.08.2019
- CA. Dhiraj Kumar Khandelwal, Chairman, Committee on Public Finance & Accounting Standards for Local Bodies (CPF&ASLB) along with CA. Varsha Deshpande, Vice Chairperson, Goa Branch of WIRC of ICAI in a meeting with Shri Milind Naik, Hon’ble Minister, Urban Development, Government of Goa on 6th July, 2019
- Meeting held at Goa on 6th July, 2019
- CA. Dhiraj Kumar Khandelwal, Chairman, Committee on Public Finance & Accounting Standards for Local Bodies (CPF&ASLB) in a meeting with Shri Shailendra Kumar Joshi, Hon’ble Chief Secretary, Government of Telangana on 26.07.2019.
- CA. Dhiraj Kumar Khandelwal, Chairman, Committee on Public Finance & Accounting Standards for Local Bodies (CPF&ASLB) in a meeting with Shri Jayesh Salgaonkar, Hon’ble Minister, Rural Development, Government of Goa on 6th July, 2019
- 2nd Meeting of Committee on Public Finance & Accounting Standards for Local Bodies of ICAI held on 18th June, 2019 at ICAI Bhawan, New Delhi.
- 5 days Training Programme organised by Committee on Public Finance & Accounting Standards for Local Bodies of ICAI for the officials of Department of Public Enterprises, Ministry of Heavy Industries and Public Enterprises from 10th to 14th June, 2019 at Gangtok.
![]() |
Announcements/Events and Programmes
|
- Transparency and Accountability in Government Financial Management” being organised by CPF&ASLB of ICAI on 11th & 12th October, 2019 at The Leela Ambience Convention Hotel, Surajmal Vihar, Delhi.
- PUBLIC FINANCE AND GOVERNMENT ACCOUNTING INVITING EXPRESSION OF INTEREST
- Opportunity to be a faculty for Certificate Course on Public Finance & Government Accounting
- Inviting Expression of Interest to contribute to publication on “GST for Government, Governmental Authorities and Entities”
- Forthcoming Events
- ICAI National Conference 2014, Jaipur
![]() |
Webinars
|
![]() |
Important Links
|
- The Institute of Chartered Accountants of India
- Comptroller and Auditor General of India (CAG)
- Ministry of Finance ,Union Government of India
- Controller General of Accounts(CGA)
- Indian Government web directory
- International Public Sector Accounting Standards Board (IPSAB)
- International Accounting Standards Board (IASB)
- USA- Governmental Accounting Standards Board(GASB)
- Indonesia -Government Accounting Standard Committee (KSAP)
- United Nations-national accounts
- Research Organizations