Companies (Accounts) Second Amendment Rules, 2015

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..... the powers conferred under sub-sections (1) and (3) of section 128 , sub-section (3) of section 129 , section 133 , section 134 , sub-section (4) of section 135 , sub-section (1) of section 136 , section 137 and section 138 read with section 469 of the Companies Act, 2013 , the Central Government hereby makes the following rules further to amend the Companies (Accounts) Rules, 2014 , .....

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..... s as applicable: Provided that the items contained in the financial statements shall be prepared in accordance with the definitions and other requirements specified in the Accounting Standards or the Indian Accounting Standards, as the case may be. . (iii) in rule 8 , in sub-rule (3), the following proviso shall be inserted at the end, namely:- Provided that the requirement of furnishin .....

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