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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). - In exercise of 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 se .....

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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 statements shall be in the form specified in Schedule III to the Act and comply with Accounting Standards or Indian Accounting Standards as applicable: Provided that the items contained in the financial statements shall be prepared in accordance wit .....

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