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Which AS deals with 'Disclosure of Accounting Policies'?
AAS 18
BAS 5
CAS 9
DAS 1
Answer & Solution
Correct answer: D. AS 1
1. Step 1: Per the AS table in Ch 1, AS 1 = Disclosure of Accounting Policies.
2. Step 2: AS 1 applicability date is 01/04/1993.
3. Step 3: Hence (A) is correct.
_Source: ICAI BoS CA Inter Paper 1, Ch 1 "Introduction to Accounting Standards"_