Section 40G in The Companies (Indian Accounting Standards) Rules, 2015
40G. Ind AS 116 amended paragraph 12. 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).]
Appendix AReferences to matters contained in other Indian Accounting StandardsThis Appendix is an integral part of the Ind AS.This appendix lists the appendix which is a part of another Indian Accounting Standard and makes reference to Ind AS 2, Inventories.
