Non-applicability of Amendments made
by MCA in the Companies (Accounting Standards)
Rules, 2006 and Companies (Indian
Accounting Standards) Rules, 2015 for November, 2016 Examination
Any new AS or Ind AS or revised
version of AS or Ind AS, notified by the MCA, is being made applicable for CA
examination only after one year of its notification.
Accordingly, amendments made on 31st
March, 2016 by the Ministry of Corporate Affairs in the Companies (Accounting Standards) Rules, 2006 and Companies (Indian Accounting Standards) Rules, 2015
are not applicable for November, 2016 examination both at the
Intermediate (IPC) and Final levels.
CA.
Vandana Nagpal
Director- Board of Studies
Director- Board of Studies
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