Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 42D] [Entire Act] Union of India - Subsection Section 42D(b) in The Companies (Indian Accounting Standards) Rules, 2015 (b)the nature of the risks and rewards of ownership to which the entity is exposed.