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 2(1)] [Section 2] [Entire Act] Union of India - Subsection Section 2(1)(a) in The Companies (Indian Accounting Standards) Rules, 2015 (a)"Accounting Standards" means the standards of accounting, or any addendum thereto for companies or class of companies as specified in rule 3;