Amendment in paragraph 46 of Accounting Standard (AS) 11 under Accounting Standards in Annexure-B

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..... s in Annexure-B G.S.R. 378(E).-In exercise of the powers conferred by clause (a) of sub-section (1) of section 642 read with sub-section (1) of section 21A and sub-section (3C) of section 211 of the Companies Act, 1956 (1 of 1956), the Central Government in consultation with the National Advisory Committee on Accounting Standards, hereby makes the following amendment in the Companies (Accounting .....

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