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Accounting Standards prescribed by central government take effect for accounting periods commencing on or after publication. The Central Government prescribes a specified set of Accounting Standards as recommended by the professional accounting body and incorporates them into the Companies (Accounting Standard) Rules, 2006; those Accounting Standards apply to accounting periods commencing on or after publication.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Accounting Standards prescribed by central government take effect for accounting periods commencing on or after publication.</h1> The Central Government prescribes a specified set of Accounting Standards as recommended by the professional accounting body and incorporates them into the Companies (Accounting Standard) Rules, 2006; those Accounting Standards apply to accounting periods commencing on or after publication.
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