Section 81L in The Companies (Indian Accounting Standards) Rules, 2015

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Union of India - Section

Section 81L in The Companies (Indian Accounting Standards) Rules, 2015

81L. Ind AS 116 deleted paragraphs 4 and 27 and paragraph 3 of Appendix C and amended paragraphs 5, 10, 44, 68-69 and paragraph 2 of Appendix A. An entity shall apply those amendments 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 AChanges in Existing Decommissioning, Restoration and Similar LiabilitiesThis Appendix is an integral part of the Ind AS.Background

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Union of India - Section

Section 81L in The Companies (Indian Accounting Standards) Rules, 2015

81L. Ind AS 116 deleted paragraphs 4 and 27 and paragraph 3 of Appendix C and amended paragraphs 5, 10, 44, 68-69 and paragraph 2 of Appendix A. An entity shall apply those amendments 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).]