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    Companies_Rules_2014
    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
    		 
         
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