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of <h1>New Companies (Accounting Standards) Rules, 2021 Replace 2006 Rules; Enforced Under Companies Act, 2013 Sections 133 and 469.</h1> The Companies (Accounting Standards) Rules, 2021, issued by the Government of India, Ministry of Corporate Affairs, replace the Companies (Accounting Standards) Rules, 2006. These new rules are enacted under the authority of section 133, in conjunction with section 469 of the Companies Act, 2013. The rules were established following consultation with the National Financial Reporting Authority as per section 132 of the Act. They take effect from the date of their publication in the Official Gazette and supersede previous rules and amendments, except for actions completed or omitted before the supersession.
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