Ind AS Rules
Notification dated 16.02.2015
The Companies (Indian Accounting Standards) Rules, 2015
Applicability of the Indian Accounting Standards, the phased obligation of the classes of company required to comply with them, and the exemptions available. The standards themselves are set out in the Annexure.
5
Rules
40 in Annexure
Standards
133
Section
Made under
The Companies Act, 2013 Chapter IX
5
rules
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Preamble
NOTIFICATION
New Delhi, the 16th February, 2015
In exercise of the powers conferred by section 133 read with section 469 of the Companies Act, 2013 (18 of 2013) and sub-section (1) of section 210A of the Companies Act, 1956 (1 of 1956), the Central Government, in consultation with the National Advisory Committee on Accounting Standards, hereby makes the following rules, namely:-
Chapter I
5 rules
Applicability of Indian Accounting Standards
R. 2 Definitions
R. 3 Applicability of Accounting Standards
R. 4 Obligation to comply with Indian Accounting Standards (Ind AS)
R. 5 Exemptions
Chapter II
1 rules
Annexure
Annexure Indian Accounting Standards in the Annexure
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