The Institute of Cost Accountants of India

The Institute of Cost Accountants of India

Knowledge Bank

The Institute of Cost Accountants of India
  • Cost Accounting Standards

  • Technical

  • Cost Accounting Standards
  • Cost Audit and Assurance Standards
  • Guidance Notes on Internal Audit
  • Guidance Note on Cost Management in Higher Education
  • Guidance Note on Cost Management in Healthcare Sector
  • Guidance Notes on CAS
  • XBRL
  • Management Accounting Guidelines

CAS (1-10)

  • CAS1: Classification of Cost
  • CAS2: Capacity Determination
  • CAS2 (Revised 2012): Capacity Determination
  • CAS3: Overheads
  • CAS3 (Revised 2011): Overheads
  • CAS4: Cost of Production for Captive Consumption
  • CAS4: Annexure to Appendix 1
  • CAS5: Average (equalized) Cost of Transportation
  • CAS6: Material Cost
  • CAS7: Employee Cost
  • CAS8: Cost of Utilities
  • CAS9: Packing Material Cost
  • CAS10: Direct Expenses

CAS (11-22)

  • CAS11: Administrative Overheads
  • CAS12: Repairs And Maintenance Cost
  • CAS13: Cost of Service Cost Centre
  • CAS14: Pollution Control Cost
  • CAS15: Selling and Distribution Overheads
  • CAS16: Depreciation and Amortisation
  • CAS17: Interest and Financing Charges.
  • CAS18: Research and Development Costs
  • CAS19: Joint Costs
  • CAS20: Royalty and Technical Know-How Fee
  • CAS21: Quality Control
  • CAS22: Manufacturing Cost
 
 
 

Headquarters

CMA Bhawan
3 Institutional Area, Lodhi Road
New Delhi - 110003

Kolkata Office

CMA Bhawan
12, Sudder Street
Kolkata - 700016