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Applicability of Indian Accounting Standard (IND AS) - Companies (Indian Accounting Standards) Rules 2015​

Corporate Laws / Banking / SEBI / LLP - By: - Deepak Aggarwal - Dated:- 11-6-2015 Last Replied Date:- 30-12-1899 - Applicability of Indian Accounting Standard (IND AS) Companies (Indian Accounting Standards) Rules, 2015​ Key Points As per Rule 3 of Companies (Indian Accounting Standards) Rules, 2015, these standards are applicable only on classes of companies specified in Rule 4. (Refer summary below) On rest classes of companies old Companies (Accounting Standards) Rules, 2006 will be a .....

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rading platform of a recognized stock exchange or a dedicated exchange permitted by SEBI to list the securities issued in accordance with Chapter XA of SEBI (ICDR) Regulations and this excludes the Main Board (which is in turn is defined as a recognized stock exchange having nationwide trading terminals, other than SME exchange). These standards will be applicable on both i.e. standalone as well as consolidated financial statements. Classes of companies specified in Rule 4 (Summary) 1) Specific .....

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ies or companies in process of listing in India or abroad Net worth > = 500 crores 01/04/2016 Criteria need to be checked only at first time adoption i.e. in 1st year only. All other companies i.e. unlisted companies Net worth >= 500 crores 01/04/2016 Criteria need to be checked only at first time adoption i.e. in 1st year only. Holding company, Subs .....

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