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Draft_Companies_Rules_2013

Section / Rule Number Content


1 Short title and commencement
2 Definitions
3 Accounting Standards
4 Obligation to comply with Accounting Standards
5 Qualification for exemption or relaxation in respect of SMC
ANNEXURE
Indian Accounting Standard (Ind AS) 10- Property, Plant and Equipment
Indian Accounting Standard (Ind AS) 1- Disclosure of Accounting Policies
Indian Accounting Standard (Ind AS) 2- Valuation of Inventories
Indian Accounting Standard (Ind AS) 3- Cash Flow Statements
Indian Accounting Standard (Ind AS) 11- The Effects of Changes in Foreign Exchange Rates
Indian Accounting Standard (Ind AS) 4- Contingencies and Events Occurring After the Balance Sheet Date
Indian Accounting Standard (Ind AS) 5- Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies
Indian Accounting Standard (Ind AS) 12- Accounting for Government Grants
Indian Accounting Standard (Ind AS) 7- Construction Contracts?
Indian Accounting Standard (Ind AS) 13- Accounting for Investments
Indian Accounting Standard (Ind AS) 14- Accounting for Amalgamations
Accounting Standard (AS) 15 Employee Benefits
Indian Accounting Standard (Ind AS) 9- Revenue Recognitiont
Indian Accounting Standard (Ind AS) 16- Borrowing Costs
Indian Accounting Standard (Ind AS) 17- Segment Reporting
Indian Accounting Standard (Ind AS) 18- Related Party Disclosures
Indian Accounting Standard (Ind AS) 19- Leases
Indian Accounting Standard (Ind AS) 20- Earnings Per Share
Indian Accounting Standard (Ind AS) 21- Consolidated Financial Statements
Indian Accounting Standard (Ind AS) 22-Accounting for Taxes on Income