Institute of Cost Accountants of India releases Exposure Draft for Cost Accounting Standard (CAS-4- Revised) in replacement of existing CAS-4, last date of receipt of comments is 16th January 2018....

15th December 2017


Cost Accounting Standards Board (CASB), the standard-setting body of the Institute, in its 90th meeting held on 12th December 2017, has approved the release of Exposure Draft of Cost Accounting Standard – 4 (Revised 2017) on Cost of Production or Cost of Acquisition of Goods or Cost of Provision of Services [ED CAS-4 (Revised 2017)], replacing the existing CAS-4. The Exposure Draft is hosted on the Institute’s website for obtaining suggestions and comments from the stakeholders and public. The Exposure Draft will be modified in light of comments received before being issued as Standards in final form.


Please submit your views / comments / suggestions on the Exposure Draft latest by 16th January 2018 through email at

Exposure Draft can be downloaded from the following link



CMA P. Raju Iyer CMA J.K. Budhiraja
Chairman, CASB Secretary, CASB