9.3.2- Companies (Indian Accounting Standards) Rules, 2015
(1) In these rules, unless the context otherwise requires,-
(a)“Accounting Standards” means the standards of accounting, or any addendum thereto for companies or class of companies as specified in rule 3;
(b)“Act” means the Companies Act, 2013 (18 of 2013);
(c)“Annexure” in relation to these rules means the Annexure containing the Indian Accounting Standards (Ind AS) appended to these rules;
(d)“entity” means a company as defined in clause (20) of Section 2 of the Act;
(e)“financial statements” means financial statements as defined in clause (40) of Section 2 of the Act;
(f)“net worth” shall have the meaning assigned to it in clause (57) of Section 2 of the Act.
(2) used herein and not defined in these rules but defined in the Act shall have the same meaning respectively assigned to them in the Act.
words and expressions used and not defined in this Act but defined in the Securities Contracts (Regulation) Act, 1956 (42 of 1956) or the Securities and Exchange Board of India Act, 1992 (15 of 1992) or the Depositories Act, 1996 (22 of 1996) shall have the meanings respectively assigned to them in those Acts