The Ministry of Corporate Affairs has issued a Notification dated 16th February, 2015 and has notified the road map for the applicability of the Indian Accounting Standards (Ind AS) for compliance by the class of companies specified in the said roadmap.
Further, the notification has been uploaded on www.mca.gov.in along with the Thirty Nine (39) Indian Accounting Standards shall continue to comply with Accounting Standards as prescribed in the Companies (Accounting standards) Rules, 2006.
The notification can also be accessed at the link given below.
Companies (Indian Accounting Standard) Rules, 2015