Amendment to Indian Accounting Standards: Companies (Indian Accounting Standards) Amendment Rules, 2020

New Delhi, the 24th July, 2020

G.S.R. 463(E).— In exercise of the powers conferred by section 133 read with section 469 of the Companies

Act, 2013 (18 of 2013), the Central Government, in consultation with the National Financial Reporting Authority,

hereby makes the following rules further to amend the Companies (Indian Accounting Standards) Rules, 2015,

namely:—

1. Short title and commencement.-(1) These rules may be called the Companies (Indian Accounting Standards) Amendment Rules, 2020. (2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Companies (Indian Accounting Standards) Rules, 2015, in the ―Annexure‖, under the heading ―B. Indian Accounting Standards (Ind AS)’’,

For more information, click on the link given below.

http://www.mca.gov.in/Ministry/pdf/Rule_24072020.pdf

MCA.GOV.IN

www.mca.gov.in