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 39AF] [Entire Act] Union of India - Subsection Section 39AF(u) in The Companies (Indian Accounting Standards) Rules, 2015 (u)[ revenue (paragraphs D34-D35);] [Substituted by Notification No. G.S.R. 310(E), dated 28.3.2018 (w.e.f. 16.2.2015).](ua)[] [Renumbered 'v' by Notification No. G.S.R. 310(E), dated 28.3.2018 (w.e.f. 16.2.2015).] non-current assets held for sale and discontinued operations (paragraph D35AA).(v)[ foreign currency transactions and advance consideration (paragraph D36).] [Inserted by Notification No. G.S.R. 310(E), dated 28.3.2018 (w.e.f. 16.2.2015).]