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Draft_Companies_Rules_2013

Section / Rule Number Content


1 Short Title and Commencement - The Companies (Accounts) Rules, 2014
2 Definitions - The Companies (Accounts) Rules, 2014
2A Notice of Address at Which Books of Account are to be Maintained
3 Manner of Books of Account to be Kept in Electronic Mode
4 Conditions Regarding Maintenance and Inspection of Certain Financial Information by Directors
4A Forms and Items Contanied in Financial Statements
5 Form of Statement Containing Salient Features of Financial Statements of Subsidiaries
6 Manner of Consolidation of Accounts
7 Transitional Provisions with Respect to Accounting Standards
8 Matters to be Included in Board’s Report
8A Matters to be included in Board’s Report for One Person Company and Small Company
9 Disclosures About CSR Policy
10 Statement Containing Salient Features of Financial Statements
11 Manner of Circulation of Financial Statements in Certain Cases
12 Filing of Financial Statements and Fees to be Paid Thereon
13 Companies Required to Appoint Internal Auditor
Annexure
Indian Accounting Standard (Ind AS) 117
Indian Accounting Standard (Ind AS) 117
Indian Accounting Standard (Ind AS) 117-Insurance Contracts
Indian Accounting Standard (Ind AS) 117
Indian Accounting Standard (Ind AS) 117- Insuance Contracts
Indian Accounting Standard (Ind AS) 117- Insurance Contracts