Section 15B(b) in The Companies (Indian Accounting Standards) Rules, 2015
(b)[ recognition of a loss from the impairment of financial assets, property, plant and equipment, intangible assets, assets arising from contracts with customers, or other assets, and the reversal of such an impairment loss;] [Substituted by Notification No. G.S.R. 310(E), dated 28.3.2018 (w.e.f. 16.2.2015).]
