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 42D] [Entire Act] Union of India - Subsection Section 42D(e) in The Companies (Indian Accounting Standards) Rules, 2015 (e)when the entity continues to recognise all of the transferred assets, the carrying amounts of the transferred assets and the associated liabilities.