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        Companies Law

        Rule 3 - Accounting Standards

        Companies (Accounting Standards) Rules, 2021
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        Accounting Standards specified by government take effect for accounting periods commencing on or after 1 April 2021. The Central Government specifies Accounting Standards 1 to 5, 7 and 9 to 29 as adopted from the Institute of Chartered Accountants and set out in the Annexure; these standards are operative for accounting periods commencing on or after 1 April 2021.
                        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.

                              Accounting Standards specified by government take effect for accounting periods commencing on or after 1 April 2021.

                              The Central Government specifies Accounting Standards 1 to 5, 7 and 9 to 29 as adopted from the Institute of Chartered Accountants and set out in the Annexure; these standards are operative for accounting periods commencing on or after 1 April 2021.


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