Amendment to four Ind AS. AS 20, 12, 16, 38. The Companies (Indian Accounting Standards) Second Amendment Rules, 2018-MCA Notification
MCA has amended the Companies (Indian Accounting Standards) Rules, 2015. The Indian Accounting Standard (Ind AS) that have been amended are as follows:
| Sl No. | Ind AS |
| 1. | Ind AS 20 – Accounting for Government Grants and Disclosure of Government Assistance |
| 2. | Ind AS 12 – Income Taxes |
| 3. | Ind AS 16 – Property, Plant and Equipment |
| 4. | Ind AS 38 – Intangible Assets |
