In exercise of the powers conferred by sub section (1) of section 467 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following amendments to Schedule III of the said Act with effect from the date of publication of this notification in the Official Gazette. The said notification inserts Division II at the end to Schedule III containing General Instructions for preparation of financial statements of a Company required to comply with Ind AS (i.e. Indian Accounting Standards).
Click here to download Division II of Schedule III containing General Instructions for preparation of financial statements of a Company required to comply with Ind AS (i.e. Indian Accounting Standards)
Click here to see the Companies (Indian Accounting Standards) Rules, 2015 regarding applicability of Indian Accounting Standards to specified Companies.
Click here to view the original Division 1 of Schedule III of Companies Act, 2013.
