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of <h1>Indian Accounting Standards Rules 2015: Compliance Deadlines and Exemptions for Companies Based on Net Worth and Classification.</h1> The Companies (Indian Accounting Standards) Rules, 2015, issued by the Ministry of Corporate Affairs, India, establish the framework for implementing Indian Accounting Standards (Ind AS) for companies. Effective from April 1, 2015, these rules outline the applicability of Ind AS based on company classification and net worth. Companies with listed securities and net worth of Rs. 500 crore or more must comply by April 1, 2016, while others with lower net worth follow by April 1, 2017. The rules mandate consistent application of Ind AS once adopted and specify exemptions for insurance, banking, and non-banking financial companies. Compliance is required for both standalone and consolidated financial statements.
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