The Companies (Indian Accounting Standards) Amendment Rules, 2021
Jun 21, 2021
The Ministry of Corporate Affairs on June 18, 2021 has issued the Companies (Indian Accounting Standards) Amendment Rules, 2021 to further amend the Companies (Indian Accounting Standards) Rules, 2015.
The Amendments made are as followed:
• Indian Accounting Standards (Ind AS) 101, which specifies First-time Adoption of Indian Accounting Standards has been amended.
• Indian Accounting Standards (Ind AS) 102, which specifies Share-based Payment has been amended.
• Indian Accounting Standards (Ind AS) 103, which specifies Business Combination has been amended.
• Indian Accounting Standards (Ind AS) 104, which specifies Insurance Contracts has been amended.
• Indian Accounting Standards (Ind AS) 105, which specifies Non-current Assets Held for Sale and Discontinued Operations has been amended.
• Indian Accounting Stan…
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