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Accounting Standards Rules Chapter I
The Companies (Accounting Standards) Rules, 2021

Chapter I Accounting Standards

Rules
5 · rules 1 to 5
  1. Rule 1 Short title and commencement
  2. Rule 2 Definitions
  3. Rule 3 Accounting Standards
  4. Rule 4 Obligation to comply with Accounting Standards
  5. Rule 5 Qualification for exemption or relaxation in respect of SMC