Rule 1 - Short title and commencement - Companies (Accounting Standards) Rules, 2021

Government of India Ministry of Corporate Affairs NOTIFICATION New Delhi the 23rd June, 2021 G.S.R. (E). - In exercise of the powers conferred by section 133 read with section 469 of the Companies Act, 2013 (18 of 2013) and in supersession of the Companies (Accounting Standards) Rules, 2006 , published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 739 (E), dated the 07th December, 2006 [and amended from time to time vide numbers G.S.R. No. 212(E), dated the 27th March, 2008, G.S.R. 225(E), dated the 31st March, 2009 , G.S.R. 378(E), dated the 11th May, 2011, G.S.R. 913(E), dated the 29th December, 2011 , G.S.R. 914(E), dated the 29th December, 2011 , G.S.R. 364(E), dated the 30th March, 2016 and G.S.R. 569(E) dated the 18th June, 2018 ], except as respects things done or omitted to be done before such supersession, the Central Government, after consultation with the National Financial Reporting Authority constituted under section 132 of the said Act, hereby makes the following rules, namely:- 1. Short title and commencement.- (1) These rules may be called the Companies (Accounting Standards) Rules, 2021. (2) They shall come into force on the date of their publication in the Official Gazette.