Companies (Indian Accounting Standards) Amendment Rules, 2023.
MINISTRY OF CORPORATE AFFAIRS
NOTIFICATION
New Delhi, the 31st March, 2023
G.S.R. 242(E). — In exercise of the powers conferred by section 133 read with section 469 of the Companies
Act, 2013 (18 of 2013), the Central Government, in consultation with the National Financial Reporting Authority,
hereby makes the following rules further to amend the Companies (Indian Accounting Standards) Rules, 2015,
namely:-
1. Short title and commencement.-(1) These rules may be called the Companies (Indian Accounting Standards)
Amendment Rules, 2023.
(2) They shall come into force with effect from 1st day of April, 2023.
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