In exercise of the powers conferred by section 133 read with section 469 of the Companies Act, 2013 (18 of 2013), the Central Government, in consultation with the National Financial Reporting Authority, amended the provision of Indian Accounting Standards (Ind AS) by amending the Companies (Indian Accounting Standards) Rules, 2015 vide following amendment Rules dated 30th March, 2019 effective from 1st April, 2019, namely:—
1. the Companies (Indian Accounting Standards) Amendment Rules, 2019 (follow the link for the content- 2. IndAs Amendment Rule_30032019
2. the Companies (Indian Accounting Standards) Second Amendment Rules, 2019. (follow the link for the content- 3. IndAsSecondAmendment_30032019
