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Impact of Amendments in Indian Accounting Standards on Financial Statements

July 30, 2021[2021] 128 taxmann.com 404 (Article)
In order to align with the best global accounting practices and in light of the applicable economic conditions, the Ministry of Corporate Affairs vide its Notification Number G.S.R. 419(E) dated 18th June,2021, has made amendments in Companies (Indian Accounting Standard Rules), 2015, by way of exercising power under Section 133 read with Section 469 of the Companies Act, 2013, in consultation with the National Financial Reporting Authority.
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