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Nigerian Accounting Standards Board
Statement of Accounting Standards (SAS)
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SAS 1 - Disclosure of accounting policies
SAS 2 - Information to be Disclosed in Financial Statements
SAS 3 - Accounting for Property, Plant and Equipment
SAS 4 - On Stocks
SAS 5 - Construction Contracts
SAS 6 - On Extraordinary Items & Prior Year Adjustments
SAS 7 - On Foreign Currency Conversions & Translations
SAS 8 - Accounting for Employees' Retirement Benefits
SAS 9 - Accounting for Depreciation
SAS 10 - Accounting by Banks and Non-Bank Financial Institutions (Part I)
SAS 11 - On Leases
SAS 12 - Accounting for Deferred Taxes
SAS 13 - Accounting for Investments
SAS 14 - Accounting in the Petroleum Industry: Upstream Activities
SAS 15 - Accounting by Banks and Non-Bank Financial Institutions (Part II)
SAS 16 - Accounting for Insurance Business
SAS 17 - Accounting in the Petroleum
SAS 18 - Statement of Cash Flows
SAS 19 - Accounting for Taxes
SAS 20 - On Abridged Financial Statements
SAS 21 - On Earnings Per Share
SAS 22 - On Research and Development Costs
SAS 23 - On Provisions, Contingent Liabilities and Contingent Assets
SAS 24 - Segment Reporting
Added: 2007-04-20
SAS 25 - Telecommunications Activities
Added: 2008-02-11
SAS 26 - Business Combinations
Added: 2008-02-11
SAS 27 - Consolidated and Separate Financial Statements
Added: 2008-02-11
SAS 28 - Investments in Associates
Added: 2008-02-11
SAS 29 - Interests in Joint Ventures
Added: 2008-02-11
SAS 30 - Interim Financial Reporting
Added: 2008-02-11