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Clarification with regard to Companies (Accounting Standards) Amendment. Rules 2016
April, 28th 2016

General Circular No. 04/2016

F. No.01/01/2009-CL-V

Government of India

Ministry of Corporate Affairs

5th Floor, A Wing, Shastri Bhavan,

Dr R.P. Road, New Delhi

Dated: 27th  April, 2016

To

All Regional Directors,

All Registrars of Companies,

All Stakeholders.

Subject : Clarification with regard to Companies (Accounting  Standards) Amendment. Rules 2016

Sir,

Stakeholders have sought clarifications with regard to the accounting period  for  which  the  accounts would  need  to be prepared  using the Accounting Standards, as amended through the Companies (Accounting  Standards) Amendment Rules, 2016. The matter has been examined in the Ministry and it is hereby clarified that the amended Accounting Standards should  be  used  for  preparation  of accounts  for  accounting   periods commencing on or after the date of notification.

This issues with the approval of the competent authority.

Yours faithfully

(Sudhir Kapoor)

Deputy Director

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