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of <h1>MCA Amends AS 11, Extends Applicability of Foreign Exchange Rate Changes to March 31, 2012, in Companies Rules.</h1> The Ministry of Corporate Affairs issued a notification amending paragraph 46 of Accounting Standard (AS) 11 under the Companies (Accounting Standards) Rules, 2006. This amendment, effective upon publication in the Official Gazette, extends the applicability of AS 11 concerning 'The Effects of Changes in Foreign Exchange Rates.' The amendment changes the relevant accounting periods from those commencing on or after December 7, 2006, and ending on or before March 31, 2011, to those ending on or before March 31, 2012. This change was made in consultation with the National Advisory Committee on Accounting Standards.
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