Rule 4A - Forms and items contained in financial statements - Companies (Accounts) Rules, 2014

1 [4A . Forms and items contained in financial statements.- The financial statements shall be in the form specified in Schedule III to the Act and comply with Accounting Standards or Indian Accounting Standards as applicable: Provided that the items contained in the financial statements shall be prepared in accordance with the definitions and other requirements specified in the Accounting Standards or the Indian Accounting Standards, as the case may be.] ---------------- Notes:- 1. Inserted vide F. No.1/19/2013-CL-V-Part - Dated 4-9-2015