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IND AS Applicability Snapshot

Venkat May 19, 2016
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SBNS64657

Applicability of Accounting Standards

  • Indian Accounting Standards (Ind AS) shall be the accounting standards applicable to classes of companies specified in rule 4 of (Indian accounting standard) rules 2015
  • The Accounting standards of the Companies (Accounting Standards) Rules, 2006 shall be the Accounting Standards applicable to the companies other than the classes of companies specified in rule 4.
  • A company which follows the Indian Accounting Standards (Ind AS) of these rules in accordance with the provisions of rule 4 shall follow such standards only.
  • A company which follows the accounting standards of the Companies (Accounting Standards) Rules, 2006 shall comply with such standards only.

 

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