Companies (Accounting Standards) Rules, 2006 - GSR 739(E),

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Fourth Schedule
Miscellaneous
Section 002(14)
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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.

<h1>Accounting Standards require companies and auditors to apply prescribed standards in preparation of general purpose financial statements.</h1> The Central Government prescribes Accounting Standards and requires every company and its auditor(s) to apply them in preparing General Purpose Financial Statements; Accounting Standards 1-7 and 9-29 take effect for accounting periods commencing on or after publication. The rules define key terms including Small and Medium Sized Company and set eligibility conditions and a two period qualification requirement before SMCs may claim exemptions or relaxations.

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