{"id":197255,"date":"2018-06-21T11:03:32","date_gmt":"2018-06-21T05:33:32","guid":{"rendered":"http:\/\/www.scconline.com\/blog\/?p=197255"},"modified":"2018-07-10T10:44:30","modified_gmt":"2018-07-10T05:14:30","slug":"the-companies-accounting-standards-amendment-rules-2018-notified","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2018\/06\/21\/the-companies-accounting-standards-amendment-rules-2018-notified\/","title":{"rendered":"The Companies (Accounting Standards) Amendment Rules, 2018, notified"},"content":{"rendered":"

G.S.R. (E). \u2014 <\/strong>In exercise of the powers conferred by clause (a) of sub-section (1) of Section 642 of the Companies Act, 1956 (1 of 1956) read with Section 210A and sub-section (3C) of Section 211 and of the said Act, the Central Government, in consultation with National Advisory Committee on Accounting Standards, hereby makes the following rules to amend the Companies (Accounting Standards) Rules, 2006, namely:-<\/p>\n

1.<\/strong> Short title and commencement.-<\/strong> (1) These rules may be called the Companies (Accounting Standards) Amendment Rules, 2018.<\/p>\n

(2) They shall come into force on the 1st day of April, 2018.<\/p>\n

2.<\/strong> In the Companies (Accounting Standards) Rules, 2006, in the \u201cANNEXURE\u201d, under the heading \u201cACCOUNTING STANDARDS\u201d under \u201cAccounting Standard (AS) 11\u201d, for the paragraph 32, the following paragraph shall be substituted, namely :<\/p>\n

\u201c32. An enterprise may dispose of its interest in a non-integral foreign operation through sale, liquidation, repayment of share capital, or abandonment of all, or part of, that operation. The payment of a dividend forms part of a disposal only when it constitutes a return of the investment. Remittance from a non-integral foreign operation by way of repatriation of accumulated profits does not form part of a disposal unless it constitutes return of the investment. In the case of a partial disposal, only the proportionate share of the related accumulated exchange differences is included in the gain or loss. A write-down of the carrying amount of a non-integral foreign operation does not constitute a partial disposal. Accordingly, no part of the deferred foreign exchange gain or loss is recognised at the time of a write-down\u201d.<\/p>\n

[F.No. 17\/15 1\/2013-CL-V]<\/p>\n

NOTE:-<\/strong> Principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i), dated the 7th December, 2006, vide G.S.R.734 (E), dated the 7th December, 2006, vide G.S.R.914 (E), dated the 29th December, 2011 and vide G.S.R.364(E), dated the 30th March, 2016.<\/p>\n

Ministry of Corporate Affairs<\/p>\n

\n","protected":false},"excerpt":{"rendered":"

G.S.R. (E). \u2014 In exercise of the powers conferred by clause (a) of sub-section (1) of Section 642 of the Companies Act, <\/p>\n","protected":false},"author":91,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[14,4],"tags":[30587,30588],"class_list":["post-197255","post","type-post","status-publish","format-standard","hentry","category-foreign","category-legislationupdates","tag-accounting-standards","tag-companies-accounting-standards-rules"],"yoast_head":"\nThe Companies (Accounting Standards) Amendment Rules, 2018, notified | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2018\/06\/21\/the-companies-accounting-standards-amendment-rules-2018-notified\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Companies (Accounting Standards) Amendment Rules, 2018, notified\" \/>\n<meta property=\"og:description\" content=\"G.S.R. (E). \u2014 In exercise of the powers conferred by clause (a) of sub-section (1) of Section 642 of the Companies Act,\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.scconline.com\/blog\/post\/2018\/06\/21\/the-companies-accounting-standards-amendment-rules-2018-notified\/\" \/>\n<meta property=\"og:site_name\" content=\"SCC Times\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/scc.online\/\" \/>\n<meta property=\"article:published_time\" content=\"2018-06-21T05:33:32+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2018-07-10T05:14:30+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/08\/North-Block.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1330\" \/>\n\t<meta property=\"og:image:height\" content=\"887\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Saba\" \/>\n<meta name=\"twitter:card\" 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The Accounting Standards shall come into effect in respect of accounting periods commencing on or after the 1st day of April 2021. \u00a0 Key features of the Rules are as follows: The notification\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/MCA.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/MCA.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/MCA.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/MCA.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/MCA.jpg?resize=1050%2C600&ssl=1 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Govt. notifies — Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund)Second Amendment Rules, 2019","author":"Bhumika Indulia","date":"August 21, 2019","format":false,"excerpt":"G.S.R. 571(E).\u2014In exercise of the powers conferred under sub-sections (1), (2), (3), (4), (8), (9), (10) and (11) of Section 125 and sub-section (6) of Section 124 read with Section 469 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules, further to amend\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/MCA.png?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/MCA.png?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/MCA.png?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/MCA.png?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/MCA.png?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":249520,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/06\/10\/investor-education-and-protection-fund-authority-accounting-audit-transfer-and-refund-amendment-rules-2021\/","url_meta":{"origin":197255,"position":5},"title":"Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Amendment Rules, 2021","author":"Bhumika Indulia","date":"June 10, 2021","format":false,"excerpt":"The Central Government hereby makes the Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Amendment Rules, 2021, further to amend the Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Rules, 2016, namely The following shall be inserted in the Investor Education and Protection Fund\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/MCA.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/MCA.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/MCA.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/MCA.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/MCA.jpg?resize=1050%2C600&ssl=1 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