The Companies (Accounting Standards) Amendment Rules,2011.

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....V] Dated 29-12-2011 G.S.R. 913 (E):-In exercise of the powers conferred by clause (a) of sub-section (1) of section 642 read with sub-section (1) of section 210A and sub-section (3C) of section 211 ....

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.... on the date of their publication in the Official Gazette. 2. In the said rules, in the annexure under the heading "B. Accounting Standard", in the sub-heading "Accounting Standard (AS) 11" relating ....