The Companies (Indian Accounting Standards) Rules, 2015 Rule 1 Short title and commencement Chapter I · Applicability of Indian Accounting Standards Text as on 14 August 2026 Short title and commencement.-(1) These rules may be called the Companies (Indian Accounting Standards) Rules, 2015.(2) They shall come into force on the 1st day of April, 2015. Copy text Short title and commencement.- (1) These rules may be called the Companies (Indian Accounting Standards) Rules, 2015. (2) They shall come into force on the 1st day of April, 2015.