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          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 continue from the prior Act until new standards are specified, with government empowered to issue interim standards.</h1> Rule 7 provides that accounting standards under the earlier Companies Act continue as the applicable standards until the Central Government specifies new standards under the current Act, and that, until the National Financial Reporting Authority is constituted, the Central Government may prescribe standards or addenda on the basis of professional recommendations following consultation and examination of prior advisory recommendations.

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