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[Cites 0, Cited by 0] [Section 33(1)] [Section 33] [Entire Act]

Securities And Exchange Board Of India - Subsection

Section 33(1)(b) in Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015

(b)The quarterly and year to date results shall be prepared in accordance with the recognition and measurement principles laid down in Accounting Standard 25 or Indian Accounting Standard 31 (AS 25/ Ind AS 34 - Interim Financial Reporting), as applicable, specified in Section 133 of the Companies Act, 2013 read with relevant rules framed thereunder or as specified by the Institute of Chartered Accountants of India, whichever is applicable.