Ind AS Rules
Chapter I
The Companies (Indian Accounting Standards) Rules, 2015
Chapter I
Applicability of Indian Accounting Standards
- Rules
- 5 · rules 1 to 5
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Rule 1
Short title and commencement
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Rule 2
Definitions
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Rule 3
Applicability of Accounting Standards
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Rule 4
Obligation to comply with Indian Accounting Standards (Ind AS)
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Rule 5
Exemptions