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    Companies_Rules_2014
    Section / Rule Number   Content   
     
    1 Short title and commencement - The Companies (Indian Accounting Standards) Rules, 2015
    2 Definitions - The Companies (Indian Accounting Standards) Rules, 2015
    3 Applicability of Accounting Standards
    4 Obligation to comply with Indian Accounting Standards (Ind AS)
    5 Exemptions
    Annexure
    Indian Accounting Standard (Ind AS) 1 - Presentation of Financial Statements
    Indian Accounting Standard (Ind AS) 2 - Inventories
    Indian Accounting Standard (Ind AS) 7 - Statement of Cash Flows
    Indian Accounting Standard (Ind AS) 8 - Accounting Policies, Changes in Accounting Estimates and Errors
    Indian Accounting Standard (Ind AS) 10 - Events after the Reporting Period
    Indian Accounting Standard (Ind AS) 11 - Construction Contracts
    Indian Accounting Standard (Ind AS) 12 - Income Taxes
    Indian Accounting Standard (Ind AS) 16 - Property, Plant and Equipment
    Indian Accounting Standard (Ind AS) 17 - Leases
    Indian Accounting Standard (Ind AS) 18 - Revenue
    Indian Accounting Standard (Ind AS) 19 - Employee Benefits
    Indian Accounting Standard (Ind AS) 20 - Accounting for Government Grants and Disclosure of Government Assistance
    Indian Accounting Standard (Ind AS) 21 - The Effects of Changes in Foreign Exchange Rates
    Indian Accounting Standard (Ind AS) 23 - Borrowing Costs
    Indian Accounting Standard (Ind AS) 24 - Related Party Disclosures
    Indian Accounting Standard (Ind AS) 27 - Separate Financial Statements
    Indian Accounting Standard (Ind AS) 28 - Investments in Associates and Joint Ventures
    Indian Accounting Standard (Ind AS) 29 - Financial Reporting in Hyperinflationary Economies
    Indian Accounting Standard (Ind AS) 32 - Financial Instruments: Presentation
    Indian Accounting Standard (Ind AS) 33 - Earnings per Share
    Indian Accounting Standard (Ind AS) 34 - Interim Financial Reporting
    Indian Accounting Standard (Ind AS) 36 - Impairment of Assets
    Indian Accounting Standard (Ind AS) 37 - Provisions, Contingent Liabilities and Contingent Assets
    Indian Accounting Standard (Ind AS) 38 - Intangible Assets
    Indian Accounting Standard (Ind AS) 40 - Investment Property
    Indian Accounting Standard (Ind AS) 41 - Agriculture
    Indian Accounting Standard (Ind AS) 101 - First-time Adoption of Indian Accounting Standards
    Indian Accounting Standard (Ind AS) 102 - Share-based Payment
    Indian Accounting Standard (Ind AS) 103 - Business Combinations
    Indian Accounting Standard (Ind AS) 104 - Insurance Contracts
    Indian Accounting Standard (Ind AS) 105 - Non-current Assets Held for Sale and Discontinued Operations
    Indian Accounting Standard (Ind AS) 106 - Exploration for and Evaluation of Mineral Resources
    Indian Accounting Standard (Ind AS) 107 - Financial Instruments: Disclosures
    Indian Accounting Standard (Ind AS) 108 - Operating Segments
    Indian Accounting Standard (Ind AS) 109 - Financial Instruments
    Indian Accounting Standard (Ind AS) 110 - Consolidated Financial Statements
    Indian Accounting Standard (Ind AS) 111 - Joint Arrangements
    Indian Accounting Standard (Ind AS) 112 - Disclosure of Interests in Other Entities
    Indian Accounting Standard (Ind AS) 113 - Fair Value Measurement
    Indian Accounting Standard (Ind AS) 114 - Regulatory Deferral Accounts
    Indian Accounting Standard (Ind AS) 115 - Revenue from Contracts with Customers
    Indian Accounting Standard (Ind AS) 115- Revenue from Contracts with Customers
    Indian Accounting Standard (Ind AS) 116
     
         
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