Rule 4A Forms and items contained in financial statements
- Text as on
- Gazette to 31 May 2023; rule 12 current to 14 August 2026
4A. Forms and items contained in financial statements.- The financial statements shall be in the formDefined in rule 2(d): Form or e Form means a form set forth in Annexure to these rules which shall be used for the matter to which it relates; 1[(da) Indian Accounting Standards means the Indian Accounting Standards referred to in rule 3 and Annexure to the Companies (Indian Accounting Standards) Rules, 2015;] specified in ScheduleDefined in rule 2(e): Schedule means the Schedule to the Act III to the ActDefined in rule 2(a): Act means the Companies Act, 2013 (18 of 2013) and comply with Accounting Standards or Indian Accounting StandardsDefined in rule 2(1)(da): the Indian Accounting Standards referred to in rule 3 and the Annexure to the Companies (Indian Accounting Standards) Rules, 2015. as applicable:
Provided that the items contained in the financial statements shall be prepared in accordance with the definitions and other requirements specified in the Accounting Standards or the Indian Accounting StandardsDefined in rule 2(1)(da): the Indian Accounting Standards referred to in rule 3 and the Annexure to the Companies (Indian Accounting Standards) Rules, 2015., as the case may be.
1. Ins. by G.S.R. 680(E), dated 4th September, 2015 (Companies (Accounts) Second Amendment Rules, 2015).