The Companies (Indian Accounting Standards) Amendment Rules, 2021.
Ministry of Corporate Affairs has notified the Companies (Indian Accounting Standards) Amendment Rules, 2021 to further amend the Companies (Indian Accounting Standards) Rules, 2015.
The amendment shall become effective from 18th June 2021.
The following Indian Accounting Standards ( Ind AS ) have been amended :
| SL. No. | Ind AS |
| 1. | Ind AS 101 First-time Adoption of Indian Accounting Standards |
| 2. | Ind AS 102 Share-based Payment |
| 3. | Ind AS 103 Business Combinations |
| 4. | Ind AS 104 Insurance Contracts |
| 5. | Ind AS 105 Non-current Assets Held for Sale and Discontinued Operations |
| 6. | Ind AS 106 Exploration for and Evaluation of Mineral Resources |
| 7. | Ind AS 107 Financial Instruments: Disclosures |
| 8. | Ind AS 108 Operating Segments |
| 9. | Ind AS 109 Financial Instruments |
| 10. | Ind AS 111 Joint Arrangements |
| 11. | Ind AS 114 Regulatory Deferral Accounts |
| 12. | Ind AS 115 Revenue from Contracts with Customers |
| 13. | Ind AS 116 Leases |
| 14. | Ind AS 1 Presentation of Financial Statements |
| 15. | Ind AS 8 Accounting Policies, Changes in Accounting Estimates and Errors |
| 16. | Ind AS 12 Income Taxes |
| 17. | Ind AS 16 Property, Plant and Equipment |
| 18. | Ind AS 27 Separate Financial Statements |
| 19. | Ind AS 34 Interim Financial Reporting |
| 20. | Ind AS 37 Provisions, Contingent Liabilities and Contingent Assets |
| 21. | Ind AS 38 Intangible Assets |
| 22. | Ind AS 40 Investment Property |
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