Section 139Q in The Companies (Indian Accounting Standards) Rules, 2015
139Q. Ind AS 116, Leases, amended paragraph 123. An entity shall apply that amendment when it applies Ind AS 116.] [Inserted by Notification No. G.S.R. 273(E), dated 30.3.2019 (w.e.f. 16.2.2015).]
*Refer Appendix 1Appendix AReferences to matters contained in other Indian Accounting StandardsThis Appendix is an integral part of the Ind AS.This appendix lists the different appendices which are the part of other Indian Accounting Standards and make reference to Ind AS 1.
