RULES

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Chapter IX: The Companies (Indian Accounting Standards) Rules, 2015

  1. Short title and commencement
  2. Definitions
  3. Applicability of Accounting Standards
  4. Obligation to comply with Indian Accounting Standards (Ind AS)
  5. Exemptions
  6. Annexure
  7. Schedule
  8. Indian Accounting Standard (Ind AS) 101
  9. Indian Accounting Standard (Ind AS) 102
  10. Indian Accounting Standard (Ind AS) 103
  11. Indian Accounting Standard (Ind AS) 104 (Omitted vide Companies (Indian Accounting Standards) Amendment Rules, 2024 dated 12.08.2024)
  12. Indian Accounting Standard (Ind AS) 105
  13. Indian Accounting Standard (Ind AS) 106
  14. Indian Accounting Standard (Ind AS) 107
  15. Indian Accounting Standard (Ind AS) 108
  16. Indian Accounting Standard (Ind AS) 109
  17. Indian Accounting Standard (Ind AS) 110
  18. Indian Accounting Standard (Ind AS) 111
  19. Indian Accounting Standard (Ind AS) 112
  20. Indian Accounting Standard (Ind AS) 113
  21. Indian Accounting Standard (Ind AS) 114
  22. Indian Accounting Standard (Ind AS) 115 (Omitted)
  23. Indian Accounting Standard (Ind AS) 115 (Inserted on 28.03.2018)
  24. Indian Accounting Standard (Ind AS) 116 (Inserted on 30.03.2019)
  25. Indian Accounting Standard (Ind AS) 117 (Inserted on 12.08.2024)
  26. Indian Accounting Standard (Ind AS) 1
  27. Indian Accounting Standard (Ind AS) 2
  28. Indian Accounting Standard (Ind AS) 7
  29. Indian Accounting Standard (Ind AS) 8
  30. Indian Accounting Standard (Ind AS) 10
  31. Indian Accounting Standard (Ind AS) 11 (Omitted)
  32. Indian Accounting Standard (Ind AS) 12
  33. Indian Accounting Standard (Ind AS) 16
  34. Indian Accounting Standard (Ind AS) 17 (Omitted vide Companies (Indian Accounting Standards) Amendment Rules, 2019 dated 30.09.2019 w.e.f. 01.04.2019)
  35. Indian Accounting Standard (Ind AS) 18 (Omitted)
  36. Indian Accounting Standard (Ind AS) 19
  37. Indian Accounting Standard (Ind AS) 20
  38. Indian Accounting Standard (Ind AS) 21
  39. Indian Accounting Standard (Ind AS) 23
  40. Indian Accounting Standard (Ind AS) 24
  41. Indian Accounting Standard (Ind AS) 27
  42. Indian Accounting Standard (Ind AS) 28
  43. Indian Accounting Standard (Ind AS) 29
  44. Indian Accounting Standard (Ind AS) 32
  45. Indian Accounting Standard (Ind AS) 33
  46. Indian Accounting Standard (Ind AS) 34
  47. Indian Accounting Standard (Ind AS) 36
  48. Indian Accounting Standard (Ind AS) 37
  49. Indian Accounting Standard (Ind AS) 38
  50. Indian Accounting Standard (Ind AS) 40
  51. Indian Accounting Standard (Ind AS) 41

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Chapter IX: The Companies (Indian Accounting Standards) Rules, 2015