Companies (Indian Accounting Standards) Second Amendment Rules, 2024

Sep 10, 2024 | by TeamLease RegTech Legal Research Team

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Secretarial ComplianceThe Ministry of Corporate Affairs, (MCA), on September 09, 2024, notified the Companies (Indian Accounting Standards) Second Amendment Rules, 2024 to further amend the Companies (Indian Accounting Standards), 2015.

The following has been amended-

•After Appendix C, the Appendix D Illustrative Examples shall be inserted.

•In the ‘Annexure’, under heading “B. Indian Accounting Standards (Ind AS)”, “Indian Accounting Standard (Ind AS) 116 shall be amended.

[Notification No. G.S.R. 554(E)]

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