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- GENERAL CIRCULAR NO. 10/2017, DATED: 13-09-2017 Sir, This Ministry vide notification no. GSR 365 (E), dated 30.03.2016 notified Companies (Indian Accounting Standards) Amendment Rules, 2016 inter-alia amending Companies (Indian Accounting Standards) Rules, 2015. Some stakeholders have sought clarifications with regard to implementation of Ind AS wherein the holding company has Payment Banks or Small Finance Banks as its subsidiaries...
- NOTIFICATION NO. S.O. 2938(E), DATED: 06-09-2017 S.O.2938(E).—In exercise of the powers conferred by section 458 of the Companies Act, 2013 (18 of 2013), the Central Government hereby delegates to the Regional Directors at Mumbai, Kolkata, Chennai, New Delhi, Ahmedabad, Hyderabad and Shillong, the powers and functions vested in it under sub-section (2) of section 66 of the said Act, subject to the condition that the Central Government may revoke such delegation of powers or may itself exercise the powers under the said sub-section, if in its opinion such a course of action is necessary in the public interest...
- GENERAL CIRCULAR NO. 09/2017, DATED: 05-09-2017 Sir, This Ministry, vide notification number G.S.R. 839(E) dated 5th July, 2017 issued the Companies (Appointment and Qualification of Directors) Amendment Rules, 2017 inter-alia amending rule 4 of the Companies (Appointment and Qualification of Directors) Rules, 2014...
- NOTIFICATION NO. S.O. 2872(E), DATED: 31-08-2017 S.O. 2872(E).—In exercise of the powers conferred by sub-section (1) of section 435 of the Companies Act, 2013 (18 of 2013), the Central Government, with the concurrence of the Chief Justice of the High Court of Judicature a...
- NOTIFICATION NO. S.O. 2828(E), DATED: 30-08-2017 S.O. 2828(E).—In exercise of the powers conferred by clause (a) of Section 54 of the Competition Act, 2002 (12 of 2003), the Central Government in the public interest hereby exempts, all cases of reconstitution, transfer of ...
- NOTIFICATION NO. G.S.R. 1061(E), DATED: 23-08-2017 G.S.R. 1061(E).—In exercise of the powers conferred by sub-section (1) and sub-section (2) of section 469 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further to amend the National Company Law Appellate Tribunal Rules, 2016, namely: — 1...
- NOTIFICATION NO. S.O. 2751(E), DATED: 24-08-2017 S.O. 2751(E).—In exercise of the powers conferred by sub-section (3) of section 1 of the Companies Act, 2013 (18 of 2013), the Central Government hereby appoints the 24th day of August, 2017 as the date on which the provisions of sub-sections (8), (9) and sub-section (10) of section 212 of the said Act shall come into force...
- NOTIFICATION NO. G.S.R. 1062(E), DATED: 24-08-2017 G.S.R. 1062(E).—In exercise of the powers conferred under sub-section (1) of section 469 read with section 212 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules namely:— 1...
- NOTIFICATION S.O. 2561(E), DATED: 10-08-2017 S.O. 2561(E).—In exercise of the powers conferred by clause (a) of section 54 of the Competition Act, 2002 (12 of 2003), the Central Government, in public interest, hereby exempts the Regional Rural Banks in respect of which the Central Government has issued a notification under sub-section (1) of section 23A of the Regional Rural Banks Act, 1976 (21 of 1976), from the application of provisions of sections 5 and 6 of the Competition Act, 2002 for a period of five years from the date of publication of this notification in the Official Gazette...
- NOTIFICATION NO. G.S.R. 955(E), DATED: 27-07-2017 G.S.R. 955(E).—In exercise of the powers conferred by sub-sections (1) and (2) of section 469 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further to amend the Companies (Incorporation) Rules, 2014, namely:— 1...
- AS 1 - Disclosure of Accounting Policies
- Ind AS - 101 - First-time Adoption of Indian Accounting Standards
- AS - 1 Disclosure of Accounting Policies
- The Companies, Act 2013
- Ind AS 1-Presentation of Financial Statements (Updated w.e.f. 30.03.2016)
- Jain Irrigation Systems Limited: AS-1
- Ind AS 1:Presentation of Financial Statements
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Aditya Builders v Commissioner of Income Tax (ADM)
Bombay Tribunal , Feb 06, 2013 AS 7
- Emphasis of Matter
- AS 2 - Valuation of Inventories
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