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Companies (Accounts) Second Amendment Rules, 2015

Companies Law - F. No.1/19/2013-CL-V-Part - Dated:- 4-9-2015 - [To be published in the Gazelle of India, Extraordinary, Part II, section 3, sub-section (i)] MINISTRY OF CORPORATE AFFAIRS Notification New Delhi, the 4th September, 2015 G.S.R…(E .....

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ction 469 of the Companies Act, 2013, the Central Government hereby makes the following rules further to amend the Companies (Accounts) Rules, 2014, namely:- 1. (1) These rules may be called the . (2) They shall come into force from the date of their .....

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tandards referred to in rule 3 and Annexure to the Companies (Indian Accounting Standards) Rules, 2015;" (ii) after rule 4 the following rule shall be inserted, namely:- "4A. Forms and items contained in financial statements.- The financial .....

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h 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:- "Provide .....

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