The Companies (Indian Accounting Standards) Amendment Rules, 2020
The Ministry of Corporate Affairs has notified the Companies (Indian Accounting Standards) Amendment Rules, 2020. The Rules amend the Companies (Indian Accounting Standards) Rules, 2015.
Amendments have been made to the following IndAS notified so far:
IndAS 1 related to Presentation of Financial Statements
IndAS 103 related to Business Combinations
IndAS 107 related to Financial Instruments: Disclosures
IndAS 109 related to Financial Instruments
INdAS 116 related to Leases
INdAS 8 related to Operating Segments
IndAS 10 related to Events after the Reporting Period
IndAS 34 related to Interim Financial Reporting
IndAS 37 related to Provisions, Contingent Liabilities and Contingent Assets
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