Section 29C in The Companies (Indian Accounting Standards) Rules, 2015
29C. Ind AS 116 amended paragraph 6. An entity shall apply that amendment when it applies Ind AS 116.] [Inserted by Notification No. G.S.R. 365(E), dated 30.3.2016 (w.e.f. 16.2.2015).]
[28A Annual Improvements to Ind AS (2018) amended paragraph 14. An entity shall apply those amendments to borrowing costs incurred on or after the beginning of the annual reporting period in which the entity first applies those amendments.] [Inserted by Notification No. G.S.R. 274(E), dated 30.3.2019 (w.e.f. 16.2.2015).][29D Annual Improvements to Ind AS (2018) amended paragraph 14 and added paragraph 28A. An entity shall apply those amendments for annual reporting periods beginning on or after 1 April, 2019.] [Inserted by Notification No. G.S.R. 274(E), dated 30.3.2019 (w.e.f. 16.2.2015).]Appendix AReferences to matters contained in other Indian Accounting Standards (Ind ASs)This Appendix is an integral part of the Ind AS.
