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        Companies Law

        Rule 5 - Exemptions

        Companies (Indian Accounting Standards) Rules, 2015
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        Insurance and banking companies must apply notified Ind AS, with insurers allowed to use Ind AS 104 for consolidation until Ind AS 117 is issued. Banking companies and insurance companies must apply the Indian Accounting Standards as notified by their regulators; insurers must provide Ind AS-compliant financial data for consolidation by parents or investors. Insurers may, until Ind AS 117 is notified, provide financial statements under Ind AS 104 for consolidation purposes, with Ind AS 104 continuing to apply as specified in the Schedule.
                      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.

                            Insurance and banking companies must apply notified Ind AS, with insurers allowed to use Ind AS 104 for consolidation until Ind AS 117 is issued.

                            Banking companies and insurance companies must apply the Indian Accounting Standards as notified by their regulators; insurers must provide Ind AS-compliant financial data for consolidation by parents or investors. Insurers may, until Ind AS 117 is notified, provide financial statements under Ind AS 104 for consolidation purposes, with Ind AS 104 continuing to apply as specified in the Schedule.


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