Companies (Accounting Standards) Amendment Rules, 2018

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..... 6) read with section 210A and sub-section (3C) of section 211 and of the said Act , the Central Government, in consultation with National Advisory Committee on Accounting Standards, hereby makes the following rules to amend the Companies (Accounting Standards) Rules, 2006 , namely:- 1. Short title and commencement.- (1) These rules may be called the Companies (Accounting Standards) Am .....

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..... the case of a partial disposal, only the proportionate share of the related accumulated exchange differences is included in the gain or loss. A write-down of the carrying amount of a non-integral foreign operation does not constitute a partial disposal. Accordingly, no part of the deferred foreign exchange gain or loss is recognised at the time of a write-down . [F.No. 17/151/2013-CL-V] ( .....

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