Section 130K in The Companies (Indian Accounting Standards) Rules, 2015
130K. As a consequence of issuance of Ind AS 115, Revenue from Contracts with Customers, paragraphs 3,114,116 and in Appendix A paragraph 6 are amended. An entity shall apply those amendments when it applies Ind AS 115.] [Inserted by Notification No. 310(E), dated 28.3.2018 (w.e.f. 16.2.2015).]
[130L Ind AS 116 amended paragraphs 3, 6, 113 and 114. An entity shall apply those amendments when it applies Ind AS 116.] [Inserted by Notification No. G.S.R. 273(E), dated 30.3.2019 (w.e.f. 16.2.2015).]Appendix AIntangible Assets-Web Site CostsThis appendix is an integral part of the Ind AS.Issue
