Governement of India
Ministry of Corporate Affairs
New Delhi, 20th September 2018
G.S.R….. (E).— In exercise of the powers conferred by section 133 read with section 469 of the Companies Act, 2013 (18 of 2013) and sub-section (1) of section 210A of the Companies Act, 1956 (1 of 1956), the Central Government, in consultation with the National Advisory Committee on Accounting Standards, hereby makes the following rules further to amend the Companies (Indian Accounting Standards) Rules, 2015, namely:-
1. Short title and commencement.-
(1) These rules may be called the Companies (Indian Accounting Standards) Second Amendment Rules, 2018.
(2) They shall come into force on the date of their publication in the Official Gazette.
Download Notification of Companies Ind AS SecondAmendment Act 2018