Which among the following deals with Accounting for Inventories?

AS-2 stands for "Accounting for Inventories." It is an Accounting Standard issued by the Institute of Chartered Accountants of India (ICAI) that deals with the accounting treatment, measurement, and disclosure of inventories in the financial statements of a company. The standard provides guidance on how to recognize inventory, measure it at cost or net realizable value, and account for any write-downs or reversals of inventory values. AS-2 aims to ensure that inventories are valued and presented accurately, reflecting their true economic substance, and preventing potential overstatement or understatement of a company's financial position. AS-2 deals with Accounting for Inventories, AS-9 for Revenue Recognition, AS-10 for Property Plant & Equipment , AS-11 for Foreign Exchange and AS-13 for Investments.