Cost accounting records rules enacted, superseding prior rules and establishing a revised regulatory framework for companies. Enactment of the Companies (Cost Accounting Records) Rules, 2011 by Central Government under clause (b) of sub section (1) of section 642 read with clause (d) of sub section (1) of section 209 of the Companies Act, 1956, superseding prior cost accounting records rules and establishing a revised regulatory framework for maintenance of companies' cost accounting records, with a saving for acts or omissions before supersession.