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of <h1>Companies' accounting standards rules updated: 2021 framework replaces 2006 rules, preserving earlier actions and starting on Gazette publication date.</h1> The Companies (Accounting Standards) Rules, 2021 are prescribed as the governing rules on accounting standards for companies, replacing the Companies (Accounting Standards) Rules, 2006. The supersession is expressly without prejudice to anything done or omitted to be done under the earlier rules before the supersession, thereby preserving the validity of prior actions and liabilities. The rules take effect from the date of their publication in the Official Gazette, establishing that date as the commencement point for applicability of the 2021 framework.
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