The document discusses various Indian accounting standards (AS) related to accounting treatments and disclosure requirements for topics such as borrowing costs, segment reporting, related party transactions, leases, earnings per share, consolidated financial statements, accounting for taxes, accounting for investments in associates, discontinuing operations, interim financial reporting, intangible assets, accounting for interests in joint ventures, impairment of assets, provisions, contingent liabilities and assets, and financial instruments. The standards provide guidance on recognition, measurement, presentation and disclosures for these topics in the preparation of financial statements in accordance with Indian GAAP.