Section 60K in The Companies (Indian Accounting Standards) Rules, 2015
60K. Ind AS 116 amended paragraph 16. An entity shall apply that amendment when it applies Ind AS 116.] [Substituted by Notification No. G.S.R. 310(E), dated 28.3.2018 (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 21, The Effects of Changes in Foreign Exchange Rates.
