MCA notifies Companies (Indian Accounting Standards) Amendment Rules, 2020 The Rules seek to amend the Companies (Indian Accounting Standards) Rules, 2015.
The Amendments have been made to the:
- Ind AS 1 related to Presentation of Financial Statements;
- Ind AS 103 related to Business Combinations;
- Ind AS 107 related to Financial Instruments i.e. Disclosures;
- Ind AS 109 related to Financial Instruments;
- Ind AS 116 related to Leases;
- Ind AS 8 related to Operating Segments;
- Ind AS 10 related to Events after the Reporting Period;
- Ind AS 34 related to Interim Financial Reporting and
- Ind AS 37 related to Provisions, Contingent Liabilities, and Contingent Assets, which are notified so far.
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