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TMI BlogCompanies (Accounting Standards) Rules, 2021X X X X Extracts X X X X X X X X Extracts X X X X ..... 2013 (18 of 2013) and in supersession of the Companies (Accounting Standards) Rules, 2006 , published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 739 (E), dated the 07th December, 2006 [and amended from time to time vide numbers G.S.R. No. 212(E), dated the 27th March, 2008, G.S.R. 225(E), dated the 31st March, 2009 , G.S.R. 378(E), date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the standards of accounting or any addendum thereto as specified in rule 3; (b) Act means the Companies Act, 2013 (18 of 2013) ; (c) Annexure in relation to these rules means the Annexure containing the Accounting Standards (AS) appended to these rules; (d) Enterprise means a company as defined in clause (20) of section 2 of the Act; (e) Small and Medium Sized Company (S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mentioned therein are satisfied as at the end of the relevant accounting period. (2) Words and expressions used and not defined in these rules but defined in the Act shall have the meanings respectively assigned to them in the Act. 3. Accounting Standards. - (1) The Central Government hereby specifies Accounting Standards 1 to 5, 7 and 9 to 29 as recommended by the Institute of Chartered A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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