Companies Act

MCA Notified Indian Accounting Standards Ind AS 11 Construction Contracts and Ind AS 18 Revenue. Download Full Notification

On 16-02-2015, MCA had notified Companies (Indian Accounting Standards) Rules, 2015.

Today, (30/03/2016) Ministry of Corporate Affairs (MCA) has notified Companies (Indian Accounting Standards) (Amendment) Rule, 2016.

The amendment has made the following changes:

Indian Accounting Standard (Ind AS) 11 – Construction Contracts notified. The  standard shall be applied in accounting for construction contracts in the financial statements of contractors.

Indian Accounting Standard (Ind AS) 18 – Revenue notified. The  standard shall be applied in accounting for revenue arising from following transactions and events:
(a) sale of goods;
(b) the rendering of services, and
(e) the use by others of entity assets yielding interest and royalties

[F No. 01/01/2009-CL-V(Part)]

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