The Companies (Indian Accounting Standards) Rules, 2015 Chapter I Applicability of Indian Accounting Standards Rules 5 · rules 1 to 5 Text as on 14 August 2026 Rule 1 Short title and commencement Rule 2 Definitions Rule 3 Applicability of Accounting Standards Rule 4 Obligation to comply with Indian Accounting Standards (Ind AS) Rule 5 Exemptions
